Study On Accounting Of Bear Plant In YH Company

With the continuous development of economic society,bear plants increasingly become more enterprise production and operation of the important factors.But at present the accounting recognition,measurement and disclosure level of bear plant assets,is far lag behind the demand of the social and economic development in our country,and the accounting problem is still a problem in theory and practice.Therefore,it is necessary to study further on accounting of bear plant assetsThis article first discusses the definition of bear plant assets and accounting features,analyses the particularity of bear plant assets,make case analysis on bear plant assets of YH enterprise,then discusses and study on accounting of bear plant assets from the aspects of accounting recognition,measurement and information disclosure,so that the accounting treatment of bear plant assets in the different stages of its life cycle is more in line with its economic substance.Finally,Put forward the suggestions of perfecting our country’s biological assets accounting standards:refine biological assets classification standards further,complement the judgment standard of maturity biological assets,formulate the concrete and operable accounting measures combined with the feature of biological assets life cycle,improve the depreciation policy and perfect the information disclosure policy of biological assets.In order to further perfect the biological assets accounting system,make accounting standards play the role of guidance,provide theory support for the enterprises which need to solve the problem of accounting of bear plant assets,improve the quality of accounting information,provide more reliable and relevant accounting information for the users.