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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| Format: | Article |
| Language: | deu |
| Published: |
Celal Bayar University
2016-08-01
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| Series: | Yönetim ve Ekonomi |
| Subjects: | |
| Online Access: | http://www2.cbu.edu.tr/yonetimekonomi/dergi/pdf/C23S22016/409-434.pdf |
| _version_ | 1797912149546237952 |
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| author | Hakan YAZARKAN |
| author_facet | Hakan YAZARKAN |
| author_sort | Hakan YAZARKAN |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-10T11:51:55Z |
| format | Article |
| id | doaj.art-bc6d7dad15d540a7862452d83b4ba49c |
| institution | Directory Open Access Journal |
| issn | 1302-0064 1302-0064 |
| language | deu |
| last_indexed | 2024-04-10T11:51:55Z |
| publishDate | 2016-08-01 |
| publisher | Celal Bayar University |
| record_format | Article |
| series | Yönetim ve Ekonomi |
| spelling | doaj.art-bc6d7dad15d540a7862452d83b4ba49c2023-02-15T16:17:06ZdeuCelal Bayar UniversityYönetim ve Ekonomi1302-00641302-00642016-08-0123240943410.18657/yecbu.49953Üretim 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)Hakan YAZARKANOnce 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.http://www2.cbu.edu.tr/yonetimekonomi/dergi/pdf/C23S22016/409-434.pdfAgricultureBearer PlantAccounting StandardsTAS 41TAS 16 |
| spellingShingle | Hakan YAZARKAN 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) Yönetim ve Ekonomi Agriculture Bearer Plant Accounting Standards TAS 41 TAS 16 |
| title | 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) |
| title_full | 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) |
| title_fullStr | 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) |
| title_full_unstemmed | 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) |
| title_short | 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) |
| title_sort | uretim isletmelerine ait findik bahcelerine iliskin mali islemlerin turkiye muhasebe standartlari tms cercevesinde muhasebelestirilmesi durak findik a s ornegi 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 |
| topic | Agriculture Bearer Plant Accounting Standards TAS 41 TAS 16 |
| url | http://www2.cbu.edu.tr/yonetimekonomi/dergi/pdf/C23S22016/409-434.pdf |
| work_keys_str_mv | AT hakanyazarkan uretimisletmelerineaitfındıkbahcelerineiliskinmaliislemlerinturkiyemuhasebestandartlarıtmscercevesindemuhasebelestirilmesidurakfındıkasornegitheaccountingoffinancialtransactionsabouthazelnutgrovesthatbelongtothemanufacturingcompaniesintermsofturkishaccoun |