No, you would have to value them at the market price of 10 gram fish, not 5 kg fish.
it takes 3 years to grow a salmon, obviously a 1 year old salmon is worth more than a 1 day old salmon, and a 2 year old salmon is worth more than a 1 year old etc.
accounting for increases in biological assets is just accounting for this increase in net worth of your fish stocks.
think about it, if you owned a pine tree farm, do you hold the trees on your books for 20 years at the cost of the seeds until the day you harvest? or do you recognise the value increase each year as your trees grow?
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