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...
| Main Author: | |
|---|---|
| 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 |
| Summary: | 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 this law. The legal practice was valid until 2014 but after a revision of the TAS
41, the concept of “bearer plant” was added to the standard in 2014.Bearer plants, unlike the living
* Yrd. Doç. Dr., Ordu Üniversitesi Ünye İİBF, İşletme Bölümü, hayazarkan@gmail.com
H.Yazarkan / Üretim İşletmelerine Ait Fındık Bahçelerine İlişkin Mali İşlemlerin Türkiye Muhasebe Standartları
(TMS) Çerçevesinde Muhasebeleştirilmesi: Durak Fındık A.Ş. Örneği
410
assets, are the plants or the plant communities which has remote possibility of being sold as
agricultural produce, except for incidental scrap sales. The bearer plants which have this property
came under the TAS 16 “Tangible” standards with the amendment. The study bring out the hazelnut
farming which is a type of herbal production. As a biological asset hazelnut fruit is derived from the
filbert and filberts fully comply with the all properties of the bearer plants which are defined in TAS
41. So filberts are described as bearer plants in the study. The aim of the study is to offer
suggestions about which accounting transactions should be done coherently to the TAS from
capitalization the multi-stemmed shrubs to end of term assessment and evaluation for
manufacturing companies dealing with hazelnut cultivation. For this reason, it is carried out the
case study method in the research and submitted samples for the practice based on real data of a
hazelnut grove whose owner is Durak Hazelnut Corporation, one of the important companies in
hazelnut industry in Turkey. In the study results, in general it is found that the filberts classified as
bearer plants have a separate value which are on a plowed land, from this separate value in the
initial recognition hazelnut filberts can be recorded in the account of other tangible assets where
they are in the tangible asset group and since a value increase of hazelnut groves by years it is
defined that it will be a better approach to use revaluation model rather than cost model as an endterm
measuring method. |
|---|---|
| ISSN: | 1302-0064 1302-0064 |