TARIMSAL FAALİYETLERİN ULUSLARARASI KAMU MUHASEBE STANDARDI IPSAS-27’YE GÖRE DEĞERLENDİRİLMESİ
EVALUATION OF AGRICULTURAL ACTIVITIES ACCORDING TO INTERNATIONAL PUBLIC
ACCOUNTING STANDARD BY IPSAS-27
Author(s): Nusret YAZICISubject(s): Business Economy / Management, Agriculture, Government/Political systems, Evaluation research, Accounting - Business Administration
Published by: Kafkas Üniversitesi Sağlık, Kültür ve Spor Daire Başkanlığı Dijital Baskı Merkezi
Keywords: Financial Reporting; IPSAS; Agriculture;
Summary/Abstract: The agricultural sector, which is one of the featured sectors, is also one of the areas where financial information and valuation are problematic. It is important to provide accurate and complete disclosure of the financial information in the agricultural sector, which is dominated and controlled by the government. Therefore, International Financial Reporting Standards (IFRS) have been published for both private and public sectors. International Public Sector Accounting Standards (IPSAS) are designed to be used in the preparation of financial statements of public institutions and to improve the quality of financial reporting. The purpose of this study is to study the IPSAS 27 Agricultural Standard and examine the problems that may arise in practice.
Journal: Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
- Issue Year: 9/2018
- Issue No: 18
- Page Range: 629-639
- Page Count: 11
- Language: Turkish