Agriculture is expressed as a whole of its activities carried out with the use of production factors in nature in order to meet the needs of living assets. It can also be expressed as production processes using the opportunities offered by nature in order to meet the eating / drinking motives for the lives of people and animals. The fact that animal and vegetable products produced within the scope of agricultural activities provide input in industry and service sector is of great importance in terms of the dynamic structure of the economy. Employment power of the agricultural sector is especially important in terms of the active potential of the less developed and developing countries' economies. In addition, the fact that the products obtained from agricultural activities have an important share in the gross national product of countries is an indicator that the agricultural sector is a locomotive sector.
Inventories in production enterprises are assets that have a significant share due to their functions in the total assets, which greatly affect the continuity of the enterprises. Products that are harvested and ready for sale for agricultural enterprises are considered as inventory items. The provisions of the TAS-41 Standard regarding the accounting of agricultural activities determine the accounting procedures and principles for the production process of animal and vegetable production activities. In terms of accounting of animal and vegetable products harvested as a result of production, TMS-2 refers to Stocks and other relevant standards. In other words, products harvested and ready for sale will be accounted according to the procedures and principles in TAS 2.
In this study, TMS-2 standard Inventories of agricultural products harvested and Turkey by examining differences in the recognition by the tax legislation, examples are given to a company's accounting practices engaged in milk production.
|Thanks||Bu çalışma Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Bilim Dalında yapılan, ‘’41 Nolu Türkiye Muhasebe Standartları Çerçevesinde Tarımsal Faaliyetlerin Muhasebeleştirilmesi: Büyükbaş Hayvancılık İşletmesinde Bir Uygulama’’ adlı doktora tezinden türetilmiştir.|
Publication Date : August 31, 2020
|APA||Antepli̇, A . (2020). Hasadı Yapılan Tarımsal Ürünlerin Türkiye Muhasebe Standartları ve Türkiye Vergi Mevzuatına Göre Muhasebeleştirilmesi: Örnek Uygulama . Avrupa Bilim ve Teknoloji Dergisi , (19) , 312-322 . DOI: 10.31590/ejosat.733210|