The definition of the firm account asset goes through the growth process from the views of cost,resource,future economic profit to property.

Livelihood level is determined by livelihood strategy,which depends on livelihood assets.

Applying PRA, new indexes of livelihood assets and livelihood diversification level being constructed and adjusted by household interview, this paper examines livelihood assets, livelihood diversification level and future livelihood strategies of peasants and nomads in three regions of eastern transect of Tibetan Plateau-high mountain gorge region, mountain plateau region and plateau region.

The International Accounting Standards Committee released the accounting standard about biological assets on February 22,2001,advancced the issue to use the fairness value to measure the biological assets.

Measurement attributes of historical cost and just and sound value cannot meet the accounting quality characteristic of biological assets report.

After the implementation of the new accounting standards in China,a statistical analysis on 43 agricultural and forestry listed companies,which involved in animal husbandry,farming,forestry or fishery,shows that the current information disclosure of biological assets are unstandardized and insurfficient.