Research Of Accounting Information Disclosure Of Biological Assets Of MY Company

In recent years,the party and the state have attached great attention on the development of agriculture and rural economy.The central document NO.1 issued in2018 has been the fifteenth consecutive years that the Central Committee of Communist Party of China focused on the issue of agriculture,rural areas and farmers since 2014.With the support and reform and innovation of national policies,the development of agriculture in China has gradually moved from a backward traditional agriculture to a modern development way.As the main economic resources and production data of agricultural enterprises,biological assets are the point of focus of investors before making investment decisions.But due to the special nature ofbiological assets,biological assets accounting information disclosure is difficult,so whether the enterprise can disclose biological assets accounting information truly and accurately to accounting information users or not is crucial.The research method adopted in this paper is literature research and comparative analysis.On the basis of reading a lot of relevant literature,this paper studies the case of accounting information disclosure of biological asset of MY Company.Based on a large amount of data and the requirements of accounting information disclosure of biological assets,as well as the disclosure status of other competitors in the same industry,the paper analyzes the status of biological assets disclosure of of MY Company.After studying,problems are pointed out in the disclosure of biological assets accounting information of company.At the same time,based on the theoretical basis of accounting information disclosure,reasons behind the problems are found,and suggestions are put forward for improvement.This article is divided into five parts.The first part is the introduction,including the research background and significance,the literature review at home and abroad,the research ideas and methods and the research content.The second part is the outline of theoretical foundation.Besides introducing related theories of biological assets,it also explains the theoretical basis of accounting information disclosure,and interprets the requirements of relevant standards.In the third part,after a brief description of the company's operation and shareholder structure,the paper analyzes the status of biologicalassets accounting information disclosure of company from content and manners in two aspect.The fourth part is the analysis of the existing problems and causes.It founds out that the main problem of company and the reasons for the above problems are analyzed based on information disclosure and theoretical basis.The fifth part is suggestions.Basing on the discussion above,suggestion are put forward in order to improve the current status,also provide some help for the company's future long-term development and planning.At the same time,the paper also hopes to provide reference for other enterprises in the same industry,and to make a little contribution for the entire agricultural industry modernization development and.