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.

RETRACTIONThe Publisher and Editor have retracted this article [1] in accordance with good ethical practices. After thorough investigations we believe that the peer review process was compromised. The article was published online on 14-09-2015.Hou L. On the recognition, measurement and disclosure of forest biological assets. Open Biotech J 2015; 9: 165-9. © Linfang Hou; Licensee Bentham Open.This is an open access article licensed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 International Public License (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/legalcode), which permits unrestricted, non-commercial use, distribution and reproduction in any medium, provided the work is properly cited.