People
Dr. Li Yide
Dr. Li Yide has worked in the Research Institute of Tropical Forestry of the Chinese Academy of Forestry since 1982. He is currently a researcher of the Chinese Academy of Forestry, the director of the “State Pilot Station of Key Field Scientific Observations – State Field Scientific Observation and Research Station of Jianfengling Forest Ecosystem in Hainan” operated by the Ministry of Science and Technology and the State Forestry Administration. He is a committee member of several reputable forestry / ecological societies in China, such as the Research Institute of Tropical Forestry of the China Academy of Forestry, the director of the Ecological Society of China and a member of the Long-term Ecology Committee of the Ecological Society of China, etc.
Dr. Xu Jianmin
Dr. Xu Jianmin is currently the chief expert in forest genetics and breeding of the Institute of Tropical Forest Research of the Chinese Academy of Forestry. He is also a senior member of the China Forestry Society, a council member of the Forest Tree Improvement and Breeding Sub-society of the China Forestry Society, a member of the Forest Introduction and Domestication of the China Forestry Society, a council member of the Eucalypt Tree Species Sub-society of the China Forestry Society, and a certified Forest Resources Appraiser of Ministry granted by the Human Resources and Social Security of the PRC. He has been designated as internal expert of the Guangdong Province Situation Investigation and Countermeasure Consultation since 2005.
Mr. Li Zhiqiang
Mr. Li Zhiqiang is currently an associate researcher of the Institute of Fruit Tree Research of Guangdong Province Academy of Agricultural Science, a member of the China Citrus Society, a member of Horticulture Society of Guangdong Province, and a member of Guangdong Province Litchi and Longan Society. He is also an evaluation expert of the Science and Technology Planning Project of Guangdong Province in 2011. He has published 5 books, 22 journals and about 100 scientific papers relating to citrus, litchi and longan. He also has been granted 5 awards including the Guangdong Provincial Science and Technology Progress Award and the Guangdong Provincial Natural Science Award.
biological asset.
According to IAS 41 and HKAS 41, a biological asset is “a living animal or plant” and an agricultural produce is “the harvested product of the entity's biological assets”.
Agricultural activity covers a wide range of activities, including raising livestock, forestry, annual or perennial cropping, cultivating orchards and plantations, floriculture, and aquaculture (including fish farming). Examples of biological assets in relation to the above activities may include cattle, pigs, sheep, chickens, ducks, fish, shrimps, lobsters, abalones, vegetables, fruits, etc.
According to IAS 41 and HKAS 41, an entity shall recognize a biological asset or agricultural produce when, and only when:
(1) The entity controls the asset as a result of past events;
(2) It is probable that future economic benefits associated with the asset will flow to the entity; and
(3) The fair value or cost of the asset can be measured reliably.
A biological asset shall be measured on initial recognition and at the end of each reporting period at its fair value less costs to sell, except for the case where the fair value cannot be measured reliably.
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