Abstract: CAS5 has been enforced for several years until now, but how was it carried out and has the problem realized early been paid attention to or solved is what we cared about. For this reason, the article established a set of index system of information disclosure normative for biological assets, and selected 25 periodical reports from agricultural listed companies. Finally, we got the average of different indexes and normative index for all corporations. What we found was that there were some shortage compared to what CAS5 specified，especially in the number of disclosure for biological assets. There are some suggestions for agricultural companies: (1) disclose the number of biological assets scientifically; (2)disclose each item that should be disclosed in accordance with the standards requirement strictly; (3)improve the quality of accounting personnel.