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TMS 41 KAPSAMINDA SERACILIK FAALİYETLERİNDE MUHASEBE KAYIT SÜRECİNE İLİŞKİN GENEL BİR DEĞERLENDİRME

Year 2008, Volume: 1 Issue: 1, 115 - 121, 01.05.2008

Abstract

Seracılık işletmeleri gerek üretim gerek yatırım açısından birçok özelliği bünyesinde barındırmaktadır. Bu çalışmada, TMS 41 kapsamında seracılık faaliyetlerinde muhasebe kayıt sürecine ilişkin genel bir değerlendirmeye yer verilmiştir.

References

  • AKDOĞAN, Nalan ve Orhan SEVİLENGÜL. 2007. Tekdüzen Muhasebe Sistemi Uygulaması, 12. Baskı, Gazi Kitabevi, Ankara.

AS TURKISH ACCOUNTING STANDARDS 41 EVALUTION THAT REGISTER PROCESS OF ACCOUNTING AT GREENHOUSE ACTIVITIES

Year 2008, Volume: 1 Issue: 1, 115 - 121, 01.05.2008

Abstract

The greenhouse enterprises have got a lot of characteristics about investment or production. In this study, we evaluated that register process of accounting at greenhouse activities. This method is advised in Turkish accounting standards, Standard Number 41 “Agriculturel Activities”.

References

  • AKDOĞAN, Nalan ve Orhan SEVİLENGÜL. 2007. Tekdüzen Muhasebe Sistemi Uygulaması, 12. Baskı, Gazi Kitabevi, Ankara.
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Details

Primary Language Turkish
Subjects Business Administration
Journal Section Issue
Authors

Ömer Faruk Demirkol This is me

Publication Date May 1, 2008
Submission Date January 1, 2008
Published in Issue Year 2008 Volume: 1 Issue: 1

Cite

APA Demirkol, Ö. F. (2008). TMS 41 KAPSAMINDA SERACILIK FAALİYETLERİNDE MUHASEBE KAYIT SÜRECİNE İLİŞKİN GENEL BİR DEĞERLENDİRME. Journal of Accounting and Taxation Studies, 1(1), 115-121.

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