Applicated Study On Quantitative Properties Of The Cow Biological Assets In The Perspective Of Life Cycle

Under the background of global economic integration,China's animal husbandry has entered a period of rapid development,and animal husbandry has occupied an increasingly important position in China's agricultural industrial structure.The most important production object and factor in animal husbandry is biological assets.It is an important part of corporate assets.Whether at home or abroad,the measurement of biological assets has always been a hot issue for experts and scholars in various countries.The No.5 Biological Assets Standard specifies the use of historical cost measurement.IAS 41 stipulates that fair value measurement is adopted.Then,what kind of measurement attribute can better reflect the value of dairy biological assets.This problem needs to be further studied.In addition,the Chinese government and relevant departments also attach great importance to the development of animal husbandry.In the No.1 Document of the Central Committee,it has repeatedly proposed to implement the "Revitalization Action for Dairy Industry",with the aim of promoting the economic development of the dairy industry to promote the growth of the entire animal husbandry economy.In accounting measurement,cows are special biological assets.They not only have the characteristics of general assets,but also have special characteristics such as natural value-added and bio-transformation.Because of these specialities,it is difficult to measure the value of dairy cows' biological assets.Based on this,this paper expounds the concept of biological assets and the measurement of biological assets and life cycle related theory by referring to the relevant research results at home and abroad.Through field research,L company,the current status of the measurement of dairy biological assets measured by historical cost is analyzed in detail.Exploring the historical cost to measure the biological assets of dairy cows has many defects,and proposes an optimization plan based on the current defects combined with the characteristics of dairy cows' biological assets and the law of value changes.Mainly from the life cycle of L company dairy bio-assets,the life cycle of dairy bio-assets is divided into five stages:yak,bred cattle,young cattle,adult cows and cows.The different stages of the life cycle of dairy biological assets are proposed.Different methods of measuring attributes,and provide specific application and safeguard measures according to the actual situation of L company.The method aims to provide some guidance and reference for the measurement of dairy biological assets and other biological assets.