Üretim İşletmelerine Ait Fındık Bahçelerine İlişkin Mali İşlemlerin Türkiye Muhasebe Standartları (TMS) Çerçevesinde Muhasebeleştirilmesi: Durak Fındık A.Ş. Örneği(The Accounting of Financial Transactions about Hazelnut Groves That Belong To The Manufacturing Companies in Terms of Turkish Accounting Standards (TAS): The Sample of Durak Hazelnut Corporation)

Once the TAS 41 “Agriculture” standard which mentions the regulation of accounting transactions about agricultural activities became valid for the first time in 2006 in Turkey, biological assets and the living assets that are used to grow those assets began to be accounted within the scope of thi...

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Bibliographic Details
Main Author: Hakan YAZARKAN
Format: Article
Language:deu
Published: Celal Bayar University 2016-08-01
Series:Yönetim ve Ekonomi
Subjects:
Online Access:http://www2.cbu.edu.tr/yonetimekonomi/dergi/pdf/C23S22016/409-434.pdf