Study On The Measurement And Information Disclosure Of Biological Assets

With the fast development of agricultural industry,there are more and more agricultural products related trades and business appeared,agricultural products increasingly came into people's lives,the development of agriculture is closely connected to people's lives.Biological assets is the basic property and the basic data of the agricultural enterprises.And it has the special life cycle and biotransformation function,it has different values at their different times,a direct result in measurement of biological assets agricultural enterprises in the measure will face more difficulties than others.Choice of accounting measurement model has been agricultural problems,also led to some of the biological assets of agricultural enterprises which make financial fraud.Therefore,biological asset accounting research issue.Although the international accounting standards has formulated regulations for biological assets,but exactly what kind of accounting measurement mode selection is still a international subject full of disputes.Meanwhile,biological assets related to accounting is relatively poorly studied areas.On the basis of international accounting standards,the 5th--biological assets 41st-agriculture with the international accounting standards(IAS 41)essentially the difference measurement of biological assets,the development of our country's agricultural is relatively weak,so it cannot be(IAS 41)provides for consistent use of fair value measurements.Although some scholars have put forward mixed measurement model in recent years,but limited to the theoretical demonstration,in practice,and has not been effectively verified.Based on the research of biological assets accounting at home and abroad,this paper systematically introduces regulations on accounting pattern of biological assets and the disclosure of specific information and content,analyzes the historical measurement model,fair value measurement model and the mixed measurement model applicable situations respectively and the present status and shortcomings of Information Disclosure of biological assets.based on the China's actual situation to analyze the factors affecting the measurement of biological assets and information disclosure,at the same time,combined with case studies to verify the applicability of mixed measurement model and the content biological assets shall be disclosed in the practice.