Comparative Study On The Selection Of Quantitative Properties Of Plant Biological Assets In M Company

Along with our country economy development gradually,we found that due to the economic development process not well before for the ecological protection,so now our country is faced with serious haze weather and land desertification control and other environmental problems to be solved.In order to protect the ecology and realize sustainable development,a group of green companies with ecological restoration as the main industries have been born,and they have a positive social and ecological significance in the process of environmental protection.Plant biological assets in these companies occupies an important share in the company's assets constitute,due to the biological assets have themselves into sexual and natural value,make its value in a constantly changing,this leads to the choice of measurement attributes may affect the value of biological assets.Our country "accounting standards for enterprises no.5-biological assets and the international accounting standards no number-agriculture" about the regulation of biological assets,the biggest difference is the selected accounting measurement attribute is different,the former advocated by historical cost measurement of biological assets,which USES the fair value measurement.Many scholars at home and abroad of the two kinds of measurement attributes in biological assets accounting has advantages and disadvantages are studied,compared with using a single measurement attribute is always not good to the relevance and reliability of accounting information simultaneously,thus,some scholars on the basis of this puts forward using the historical cost for the initial measurement of biological assets,use of the fair value of biological assets for subsequent measurement of mixed measurement model.Despite the mixed measurement model can make the accounting information can reflect the fair value represents the correlation and reliability can reflect the historical cost represents,but few scholars in this kind of mixed measurement model in the enterprise application for detailed research,this article on this basis,the biological assets such as plant of M company,for example,the use of historical cost under the premise of initial measurement,the market value can be found in the follow-up measurement of consumptive biological assets and the productive biological assets using the fair value and historical cost comparison and analysis of research methods,through the detailed comparison and analysis,found in the process of fair value in thefollow-up measurement of the value of the company,the biological assets value,corporate profits,social and ecological effects of five aspects,such as.Through these analyses,the hope can be for the use of historical cost for the initial measurement of biological assets,the use of the fair value of biological assets for subsequent measurement of mixed measurement model application in the enterprise to provide some reference opinions.