Selection Of Measurement Attributes Of Forest Consumable Biological Assets

With the development of agriculture in China,the status of biological assets in agricultural enterprises can not be neglected more and more.With the natural value-added characteristics of biological assets,there are great difficulties in accounting measurement process,which seriously affects the quality of accounting information of relevant enterprises.For the discussion of accounting measurement of biological assets,the fundamental differences between domestic and foreign scholars are focused on the choice of measurement attributes.Forest assets are an important part of biological assets,among which forest expendable biological assets are one of the most important components with characteristics.They are the most important assets owned or controlled by enterprises whose main business object is forest assets,and they also occupy an important share in the assets composition of enterprises.For a long time,historical cost has been used to measure forest consumable biological assets in China.However,this measurement attribute does not meet the specificity of trees and the international convergence requirements of accounting standards,which leads to the serious low quality of accounting information in enterprises.Therefore,the discussion on how to scientifically and reasonably select measurement attributes for forest consumable biological assets is helpful to improve the quality of accounting information in agricultlral enterprises.It is of great significance.In China,the research on measurement attributes of forest consumable biological assets is still in its infancy.Most of the existing research focuses on historical cost measurement attributes.The research on fair value measurement attributes is relatively scarce,and this issue is seldom discussed in detail in specific enterprises.On this basis,this paper chooses the specific enterprise N forest farm as the research object.On the basis of the basic concepts such as biological property and particularity of forest consumable biological assets,and on the basis of accounting objective theory and cost behavior analysis theory,this paper explores the growth and cost changes of forest consumable biological assets in N Forest Farm by combining theoretical analysis with case analysis.Based on the analysis of the shortcomings of existing measurement attributes of forest expendable biological assets in N forest farm,a new accounting measurement model suitable for N forest farm was proposed.Finally,the advantages of the new measurement model of N forest farm are analyzed according to the actual conditions of our country.It is concluded that the new measurement model is the realistic choice of N forest farm Suggestions are put forward for the application of the new measurement model in the later stage of N forest farm.At the same time,reference is provided for the selection of accounting measurement attributes of forest expendable biological assets of other enterprises in our country.