Accounting Measurement Model of Biological Assets in Animal Husbandry

  • Wencun Shu
Keywords: Biological Assets, Livestock Farms, Accounting Measurement Model, Animal Husbandry


With the development of agriculture, the status of biological assets in the financial statements of
agricultural enterprises cannot be ignored, and the practical operation of biological assets accounting is more
flexible. However, in recent years, there have been frequent fraud cases in agricultural enterprises, and new
problems have arisen in the application process of biological assets accounting standards. In order to analyze the
finance of animal husbandry industry in detail, this paper takes biological asset accounting measurement as the
main research content, analyzes the biological asset accounting measurement theoretically, analyzes it with six
sample farms, and establishes biological asset calculation model and evaluation model. The statistics and
description of the accounting treatment of the biological assets of the farm were carried out, and the existing
problems were analyzed in depth. The results show that the fluctuation of A's net interest rate measured by fair
value is the biggest. In 2011-2014, the price of live pigs fluctuated less during the month, and the price of live
pigs in 2015-2018 fluctuated significantly during the month. Although the adoption of the fair value
measurement model can better reflect the value added, the impact of the fluctuation of its value on profit and
loss is increased by the relatively large biological assets, which makes the financial indicators of the farms
become more volatile and unpredictable.