THE ACCOUNTING OF AGRICULTURAL PRODUCTS ACCORDING TO THE UNIFORM ACCOUNTING SYSTEM, TAS 41 AND TAX PROCEDURE LAW: AN APPLICATION IN SUGAR BEET PRODUCTION ORGANIZATION

Abstract

Author(s): Beyhan BELLER D?KMEN, Ay?e G羹l KKSAL

Organizations in which agricultural activities are carried out are referred to as agricultural organizations. Because of agricultural activities, which were formerly considered as activities that families earned their livelihood, have gained commercial character, there has been an increase in investments made in agricultural organizations in national and intermational markets. This situation elicits the necessity of accurate and realistic recording of activities carried out in agricultural organizations. In those organizations in which live assets or agricultural products are produced, in order to generate accurate and realistic financial information, accounting procedures are performed in accordance with the requirements of TAS 41 Agricultural Activities Standard and Tax Procedure Law. The aim of this study is to determine principles of valuation and accounting of agricultural products in accordance with TAS 41 Agricultural Activities Standard and Tax Procedure Law. For this purpose, primarily, it has been included some explanations about agricultural products from which TAS 41 Agricultural Activities Standard and Tax Procedure Law. Then, procedures for the accounting of sugar beet, which is expressed as agricultural product, are explained with an application example within the scope of TAS 41 Agricultural Activities Standard and Tax Procedure Law.

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