标题：The Evaluation and Accounting of Bearer Plants Within the Frame of TAS 16 Tangible Assets Standard: An Application in A Walnut Production Enterprise
其他标题：Taşıyıcı Bitkilerin TMS 16 Maddi Duran Varlıklar Standardı Çerçevesinde Değerlemesi ve Muhasebeleştirilmesi: Ceviz Üretim İşletmesinde Bir Uygulama
期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2018
卷号：11
期号：3
DOI：10.25287/ohuiibf.433058
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Agricultural enteprises are those which produce both living assets such as sheep,goats,fruit trees and agricultural products such as wool,grapes,walnuts in consequence of their agricultural activities. The living assets and plants which are produced in these enterprises are accounted for in accordance with TAS 41 Agricultural Activities Standard. However,in 2014,there were maked amendments in communiques numbered 30 and 31,as well as TAS 41 Agricultural Activities Standard and TAS 16 Tangible Assets Standard. Accordingly,the bearer plants which produce products for a long period of one year and which are unlikely to be sold as agricultural products are included in the TMS 16 Tangible Assets Standard. The purpose of this study is to establish the principles of evaluating and accounting of bearer plants within the scope of TAS 16 Tangible Assets Standard. For this purpose,the amendments made in TAS 41 and TAS 16 standards in 2014 have been firstly explained. Secondly,transactions regarding accounting for walnut trees,considered as bearer plants,in accordance with TAS 16 Tangible Assets Standard have been explained with an application example.
其他摘要：Tarımsal işletmeler;tarımsal faaliyetler sonucunda koyun,keçi,meyve ağaçları gibi canlı varlıklar ve yün,üzüm,ceviz gibi tarımsal ürünlerin üretiminin gerçekleştirildiği işletmelerdir. Bu işletmelerde üretimi gerçekleştirilen canlı varlıklar ve bitkiler T
关键词：Bearer Plant; Turkish Accounting Standards; TAS 16
其他关键词：Taşıyıcı Bitki; Tarımsal İşletme; Türkiye Muhasebe Standartları
