Research on the Accounting Measurement of Biological Assets in Animal Husbandry Enterprises:Taking Dairy Cattle Enterprises as an Example
Biological assets are one of the important assets of agricultural enterprises.Dairy Cows in animal husbandry enterprises generally go through four core growth stages:calf stage,breeding stage,adult stage and elimination stage,and the biological characteristics of each growth stage are different.By combing the literature of biological assets accounting measurement,this paper analyzes the current situation of the application of biological assets accounting measurement in dairy cows,The conclusions of the study suggest that:firstly,neither the single use of the historical cost measurement model nor the fair value measurement model is the optimal measurement model for biological assets of dairy cows;the second is that the accounting measurement suggestion of cow's biological assets can be divided into key nodes and growth stages,and the"Fair value measurement"can be used as a supplement,the compound measurement model of"Historical cost and natural increment measurement"is used throughout the period,which helps to objectively and fairly reflect the intrinsic true value of the key nodes of the biological assets of dairy cows,improve the quality of accounting information in animal husbandry enterprises.
dairy Enterprisesbiological assetsaccounting measurementcompound measurement model
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