RETRACTED ARTICLE
On the Recognition, Measurement and Disclosure of Forest Biological Assets
Linfang Hou*
Article Information
Identifiers and Pagination:
Year: 2015Volume: 9
First Page: 165
Last Page: 169
Publisher ID: TOBIOTJ-9-165
DOI: 10.2174/1874070701509010165
Article History:
Received Date: 27/08/2014Revision Received Date: 21/11/2014
Acceptance Date: 19/12/2014
Electronic publication date: 14/9/2015
Collection year: 2015
open-access license: This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International Public License (CC-BY 4.0), a copy of which is available at: (https://creativecommons.org/licenses/by/4.0/legalcode). This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
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.