Confirmation And Measurement Analysis Of Biological Assets Of Fragrant Pear

Biological assets as an important economic factor in the agricultural economy,how to carry on the recognition and measurement of biological assets value in agriculture field has been in controversy.As an important part of economic forest fruit trees,fruit trees to create value has played an important role in increasing farmers' income and poverty,in the export made outstanding contribution,China has become the indispensable economic crop industry.Through the comparative analysis of domestic and foreign research status of biological assets,according to 2010-2016 financial statements about pear shares pear biological assets recognition,measurement and disclosure of the status quo,analysis of pear production of biological assets confirmation conditions,and analyzes it in the early bud,sapling stage,early fruit stage,natural value of full fruit period and decline due to the accounting measurement attribute.Based on the field investigation,collection of the historical cost measurement of pear shares pear as the case analysis,the planting area and yield of pear pear increased year by year increase of biological assets to determine the value of demand.Because of the diversity of biological assets,biological pear The value of the natural value increment of the natural assets is different from the natural value increment of the biological assets at different growth stages of the fragrant pear.How to evaluate the value of the biological assets becomes an urgent problem to be solved in the pear industry.According to the growth characteristics of pear,pear in different growth stages,using different measurement methods for the measurement of biological assets value of pear pear.For the production of biological assets,with the development of market economy,the measurement method of pear production of biological assets will tend to take ",based on historical cost measurement,value evaluation the auxiliary".Therefore,this paper on the impact of pear shares of biological assets accounting measurement attribute of financial value,has the important practical significance for the development of accounting of biological assets and fruit of agricultural enterprises in China's economy.