Tekdüzen Muhasebe Sistemi Ve TMS-41 Kapsaminda Büyükbaş Hayvanlarin Muhasebe Kayitlarinin Karşilaştirmali Olarak Değerlendirilmesi
Evaluating as a Comparative Comparison of Accounting Registrations of Cattle in Scope of Uniform Accounting System and Turkish Accounting System-41
Author(s): Alper Tazegül, Azize KahramaniSubject(s): Agriculture, Methodology and research technology, Accounting - Business Administration
Published by: Kafkas Üniversitesi Sağlık, Kültür ve Spor Daire Başkanlığı Dijital Baskı Merkezi
Keywords: Agricultural Activities; Recognition of Biological Assets; IAS-41;
Summary/Abstract: Since agricultural products and living beings produced in agricultural enterprises are constantly changing in terms of birth, growth, development, reproduction and aging, the accounting for these assets differs from other businesses. Turkey Accounting Standards adopt the principles of accounting by considering the properties of living beings. The aim of this study is to compare the records of cattle breeding enterprises still activating required by Turkey Accounting Standards and registering according to uniform accounting system.
Journal: Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
- Issue Year: 9/2018
- Issue No: 17
- Page Range: 231-255
- Page Count: 25
- Language: Turkish