süklüm, nurcan hitit üniversitesi - sungurlu myo - dış ticaret bölümü, turkey , akdoğan, habib hitit üniversitesi - iibf - işletme bölümü, Turkey

ACCOUNTING OF GREAT CATTLE WITHIN THE FRAME OF IAS 41

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Raising of great cattle is one of the most crucial economic activities among the agricultural activities. Great cattle are raised for butchery, dairy products or trading them alive. It is observed that there have been some problems regarding the recognition of great cattle that constitute the subject of agricultural activities. Great cattle go through the stages of birth, growth, aging and death as they have biological structures. Because of this structure, the procedures of valuation and accounting become harder. The aim of this study is to put forward the difficulties of valuation and accounting of great cattle and to present some certain solutions for the problems in terms of IAS 41.

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Agricultural Activities , Great Cattle , IAS 41.

Afyon Kocatepe University Journal Of Economics an‎d Administrative Sciences

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