资产确认，是指企业为生产商品、提供劳务、出租或经营管理而持有的、使用寿命超过一个会计年度的有形或无形资产。其中包括无形资产（LOGO，商标价值等）
This paper begins with the definition of asset, discusses genera conditions of asset recognition, and recognizes farmland and biological assets respectively, then holds that farmland should be recognized as fixed and intangible assets individually.
本论文从资产的定义入手，讨论了资产确认的一般条件，分别对农用土地和生物资产进行了确认，并认为农用土地应该分别作为固定资产和无形资产进行确认。
参考来源 - 农用土地和生物资产的确认与计量研究·2,447,543篇论文数据，部分数据来源于NoteExpress
目前通行的资产要素概念未能科学地反映资产的本质，导致资产确认、计量、报告出现一系列问题。
The concept of asset element currently cannot reflect the essence of assets, and has caused a serious of problems about identification, measure, and reporting of assets.
在对生物资产会计的背景、影响因素进行了分析之后，提出我国生物资产确认、计量和披露的现实选择。
The fourth part is the realistic choice of biological assets accounting. After the analysis of the background factors and factors affecting of biological assets accounting.
因此本文希望通过对无形资产确认与计量方面的研究，提出对我国会计法规中无形资产核算部分的改进建议。
We hope to make some Suggestions on intangible assets accounting by making research on intangible assets recognition and measurement.
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