KIRLIOĞLU, Hilmi Sakarya Üniversitesi - İşletme Fakültesi - İşletme Bölümü, Turkey , GÖKGÖZ, Ahmet Yalova Üniversitesi Yalova MYO, Turkey

ACCOUNTING FOR AGRICULTURAL ACTIVITIES WITHIN THE FRAMEWORK OF TAS 41: IMPLEMENTATION OF FISHERIES SECTOR

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In this study it is aimed to examine the agricultural activities in the fishery industy according to the frame of the Turkish Accounting Standards, Agricultural Activities Standards, Number 41 and to do the accounting records through the standards. Because of the facts that having biological transformations for the living assets causes them to display different features than the others and also the absence of an account group including the living assets in Uniform Chart of Accounts make this study more important. In this paper TAS 41 is explained and some accounts according to the UCA are being offered which involve the topics such as the living assets, agricultural products and state promotions for the agricultural products. Besides there are examples given about the accounting process of the agricultural activities in the fishery industry through the frame of TAS 41.

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TAS 41 , Agricultural Activities , The Fishery Industry , Biological Assets , Accounting

Journal Of Economics and Administrative Sciences, Ataturk University

127