标题：Recognition of The Bearer Plants Within the Scope of TAS 16: Tangible Fixed Assets Standard: An Application in A Hazelnut Producing Agricultural Enterprise
其他标题：Taşıcıyı Bitkilerin TMS 16: Maddi Duran Varlıklar Standardı Kapsamında Muhasebeleştirilmesi: Fındık Yetiştiriciliği Yapan Bir Tarım İşletmesinde Uygulama
期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2020
卷号：13
期号：2
DOI：10.25287/ohuiibf.690019
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Bearer plants are living assets which are grown for the purpose of producing agricultural products longer than an accounting period and are very unlikely to sell as agricultural products other than their residual value. These plants have biologic transformation characteristics such as growth,proliferation and drying. These features make specific recognition and valuation transactions of bearer plants more specific. The purpose of this study is to explain the principles of recognition of bearer plants within the scope of TAS 16-Tangible Fixed Assets Standard. For this purpose,a sample practice has been carried out for the business activities in 2017 of an agricultural enterprise that engages in hazelnut production in Turkey. Within the scope of this practice,accounting and valuation procedures were performed of bearer plants in the initial yield period according to TAS 16.
其他摘要：Taşıyıcı bitkiler,bir hesap döneminden daha uzun süre tarımsal ürün üretmek amacıyla yetiştirilen ve kendisinin kalıntı değeri haricinde tarımsal ürün olarak satış olasılığı çok düşük olan canlı varlıklardır. Bu bitkilerin büyüme,çoğalma ve kuruma gibi bi
关键词：Bearer Plants; Agricultural Activities; Hazelnut Production; TAS 16-Tangible Fixed Assets Standard
其他关键词：Taşıyıcı Bitkiler; Tarımsal Faaliyetler; Fındık Yetiştiriciliği; TMS 16-Maddi Duran Varlıklar Standardı
