Abstract
By analyzing the recognition, measurement and disclosure of forest biological assets, this paper aims to further enhance the recognition, measurement and disclosure levels of forest biological assets and also regulate the recognition, measurement and disclosure processes of forest biological assets. This paper both refers to the relevant provisions of the “Accounting Standards for Enterprises No. 5–Biological Assets” and uses cost measurement methods such as replacement cost method. The recognition, measurement and disclosure analysis of forest biological assets can help grasp the specific value of forest biological assets from another perspective. This will not only be able to improve the credibility of forestry enterprises, but also guarantee the reliability of forest biological assets.
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