Research On The Accounting Measurement And Information Disclosure Of Biological Assets Of Company A

As a basic industry in China,agriculture is not only related to economic and social development,but also inextricably linked to the daily lives of the people.While providing basic production raw materials for industry,it also provides us with the necessary daily life.It can be said that national and social development cannot be separated from agricultural development and support.Biological assets are the main means of production of agricultural enterprises in China.They account for a large proportion of assets and are the basis for the existence and development of agricultural enterprises.Therefore,they will have a huge impact on the financial status and operating results of enterprises.However,due to the limitations of industry characteristics,agricultural enterprises are extremely vulnerable to disasters,are greatly affected by natural conditions,and have weak anti-risk capabilities,so the uncertainty of their operations is much greater than in other industries.In recent years,listed agricultural companies have frequently encountered problems.From Guangxia(Yinchuan)Industry Co.,Ltd.to Lantian Co.,Ltd.,these problems are closely related to biological assets.The measurement and information disclosure of biological assets have become the focus of agricultural listed companies.Meanwhile,the author also analyses the problems in practice and resolves them.It will be beneficial to the reality.Based on a review of domestic and foreign bio-assessment-related research content,this thesis analyzes the case company and focuses on the problems in the accounting measurement and information disclosure of biological assets.It analyzes the causes of the problems and give some personal suggestions on how to improve these issues.This thesis can be divided into six parts:The first part is the introduction,which elaborates the research background and significance of this thesis,summarizes the relevant literature at home and abroad,and introduces the research content,methods and innovation points of this thesis.The second part defines the related concepts of biological assets,including the classification,characteristics,and measurement attributes of biological assets,and introduces the theoretical basis of biological asset information disclosure.The third part mainly introduces the basic situation of Company A and the combing of the biological assets death incident.The fourth part analyzes the problems of biological assets from the accounting measurement and information disclosure,and analyzes the reasons for the problems.The fifth part,according to its problems,puts forward specific recommendations from two perspectives:accounting measurement and information disclosure of biological assets.The sixth part summarizes the full text and puts forward the deficiencies of the thesisThis thesis uses the literature research method and case analysis method,taking current hot issues of biological assets as the starting point,combining accounting theory with actual cases,to deeply study the accounting measurement and information disclosure of biological assets.Analyze the causes of the problems and propose improvements to further reduce the risks that biological assets may bring to enterprises,improve the accounting measurement level and the quality of information disclosure of biological assets,and provide case references for the further development of agricultural enterprises in China.