UMS 41 Tarımsal Faaliyetlerin Muhasebeleştirilmesi: Türkiye Örneği

Abstract

Records of agricultural activities were not found in many countries' accounting records and accounts, like Turkey. The IAS organized by the International Accounting Standards Board has been translated from English to Turkish as a full set. Turkey Accounting Standards / Financial Reporting Standards have taken tehir names. This problem in accounting account plans and records was tried to be overcome with "TAS 41 Agricultural Activities" standard. Our study will make recommendations for the implementation and applicability of IAS 41 in Turkey. The recommendations will be prepared according to the accounting system implemented in Turkey will consist of accounting and records. In this context, the new accounts will be created in Uniform Chart of Accounts implemented in Turkey accounting system. Accounting records for the application of newly created accounts will be explained in a monograph. Our study will be described Turkey example of the International Accounting Standards. The accounting records are applied in other countries will be comparable with the accounting records in Turkey. With this study, there will be a contribution to the companies operating in the Agricultural Sector, a new perspective in the accounting records and uniform accounting practices in this field.

Keywords

• ums 41 (tms 41)
• canlı varlıklar
• bitkisel varlıklar
• muhasebe
• ias 41 (tas 41)
• biological assets
• plant assets
• accounting