An Analysis on the Accounting Confirmation,Measurement,and Information Disclosure of Biological Assets

Although Accounting Standard for Business Enterprises No.5-Biological Assets has provided reference for standard accounting of biological assets,it is still a difficult issue how to perform it.This paper starts with a brief introduction of the connotation and features of biological assets, and then spend heavy ink on the accounting confirmation,measurement and information disclosure,with the attempt to set up,as stipulated by the Accounting Standard,a system of accounting measurement and information disclosure of biological assets that is in conformity with the development of economy,a system that can truly reflect the value of the management's biological assets,and that can provide reliable information for potential information users.