The purpose of this study is to review how the asset measurement of zoo animals is undertaken. Zoo animals are a zoo's greatest asset, and from its stewardship perspective, its balance sheet should reflect the value of the animals. The asset measurement of zoo animals underpins the ability of zoos to account for the animals they hold via their annual financial reporting. At present, there is no definitive, internationally recognised accounting framework and guidance on asset measurement techniques for zoo animals. The research question of this paper is, therefore: (i) to provide a review of current reporting requirements for zoo animals; (ii) to investigate the types and extent of asset measurement and financial reporting of zoo animals; and (iii) to determine what the commonly used alternatives are. A descriptive survey of existing financial reporting practices is applied to this research to explore the asset measurement techniques of zoo animals by examining published annual reports.

中文翻译：

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动物园动物的会计：那里是一片丛林

本研究的目的是回顾如何对动物园动物进行资产测量。动物园里的动物是动物园最大的资产，从管理的角度来看，它的资产负债表应该反映动物的价值。动物园动物的资产计量支持动物园通过年度财务报告对他们持有的动物进行核算的能力。目前，对于动物园动物的资产计量技术，尚无明确的、国际公认的会计框架和指南。因此，本文的研究问题是： (i) 回顾当前动物园动物的报告要求；(ii) 调查动物园动物资产计量和财务报告的类型和范围；(iii) 确定常用的替代品是什么。