TMS-41 TARIMSAL FAALİYETLER STANDARDI KAPSAMINDA BÜYÜKBAŞ CANLI VARLIKLARIN DEĞERLEMESİ VE MUHASEBELEŞTİRİLMESİ

Erdal YILMAZ
2014 Journal of Management and Economics Research  
Agricultural activities are the subject of biological assets and agricultural products. Biological transformation of biological assets and agricultural products makes it important to have the issue of accounting and valuation of agricultural activities. TMS 41 Agriculture Activities Standard considers this specialities of living animals and determines the principles of accounting and valuation. In this study, Turkey Accounting Standards 41: within the framework of Agricultural activities
more » ... l activities standard it has been given place to instructions and examples related with the valuation and accounting of cattle biological assets.
doi:10.11611/jmer229 fatcat:g2atgkcbmfchtaeaqp7o7mp5ve