Research On The Selection Of Measuring Methods Of Consumable Biological Assets Of China's Agricultural Listed Companies

In recent years,there have been many dramatic changes in the prices of agricultural products in the country.The problem of agricultural biological asset prices has gradually attracted more attention.With the continuous development of the global economy,modern agricultural production activities are gradually showing a trend of larger scale,industrialization,and internationalization.Agricultural listed companies,as an important subject in agricultural development,undoubtedly contribute greatly to the development of China's agricultural economy.For agricultural listed companies,consumptive biological assets,as a major component of their biological assets,involves the production and sales of agricultural companies,which in turn affects the entire company's operating conditions.Whether in foreign countries or in China,the choice of biological asset measurement methods is full of controversy,and no consensus has been reached in related research.At present,the development of the domestic agricultural market is changing with each passing day,and among them,biological assets have increased substantially in terms of transactions,mortgages,etc.The demand for the authenticity,reliability,and real-time performance of the value of the biological assets has become increasingly strong.At the same time,the biggest feature of biological assets is the ability of biotransformation,and its shape and value are constantly changing,resulting in biological assets being different from other assets in the selection of measurement methods.With the continuous maturation of domestic agricultural capital markets,theorists have emerged to support the use of fair value methods to measure biological assets.However,in practice,the historical cost method still occupies a dominant position.This article mainly focuses on two kinds of measurement methods.The full text includes the related concepts and characteristics of biological assets,systematically recognizes the main measurement methods of biological assets,selects representative case companies,simulates the case of companies using fair value measurement methods,and consumes critical resources in their biological assets.The biologicalassets were measured,key indicators and robustness data were drawn and compared,and finally the conclusion that the historical cost method was more applicable to case companies was obtained.Based on the research results of using different measurement methods for case-consumed biological assets,as well as the current information communication technology is not perfect,the agricultural capital market is inactive,the value is distorted,and so on,and suggestions for improvement are made to clarify the choice of asset measurement methods of the biological listed companies in the same industry in China.