International Comparative Study on Biological Assets Accounting of Forestry Enterprises in China
As the main assets of forestry enterprises,the recognition,measurement,disposal and disclosure of biological assets affect the allocation of forestry resources and the development of forestry enterprises in China.This paper aims to study the similarities and differences between China's accounting standards for business enterprises and international accounting standards in the accounting of biological assets in forestry enterprises,especially for the main problems in the accounting of biological assets in China,including fuzzy classification of biological assets,mismatch between biological assets measurement model and asset value,and low quality of biological assets accounting information disclosure.The normative suggestions are put forward to strengthen the biological assets accounting of forestry enterprises from the aspects of refining the classification of biological assets,improving the fair value measurement of biological assets and improving the disclosure of biological assets accounting information,so as to provide reference for related practice.
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