The Research On The Classification And Measurement Of Tianfang Tech.Co.Ltd.'s Biological Assets

As the most basic asset of China's national economy,biological asset is the production object and production factor of agricultural enterprise's economic activity core,which is an important component of agricultural enterprise assets.And biological assets due to their particular transformation,good value,periodic features,make the most of China's agricultural enterprises at this stage there is still no way to provide detailed and reliable biological assets recognition and measurement of information,so the classification of the biological assets and qualitative research has important practical significance.In this article,through A agricultural enterprise classification and measurement of biological assets case,with the accounting standards for enterprises no.5-biological assets "as the foundation,combined with A agricultural enterprises actual situation and the characteristics of biological assets,study its biological assets classification and measurement of rationality,there are many different kinds of biological assets and agricultural enterprises and the criterion of criteria for the classification of biological assets is relatively broad,and should be combined with biological assets when biological assets classification the growth characteristic of specific issues specific analysis.At the same time,the single measurement model can not reflect the real value of biological assets,so as to reflect the real value of biological assets objectively,it should have the characteristics of different measurement modes and adopt hybrid.