Agricultural Activities – TAS 41: Turkey Example

Haluk Duman (), Rabia Ozpeynirci and M. Yilmaz Icerli ()
Additional contact information
Haluk Duman: Aksaray University
Rabia Ozpeynirci: Karamanoglu Mehmetbey University
M. Yilmaz Icerli: Aksaray University

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2012, vol. 2, issue 3, 118-131

Abstract: Agriculture sector has become a strategic sector for all the countries in the world in the 21st century, because unhealthy, wrong and inadequate nutrition affects human health and health expenses negatively. On the other hand, arising food expenses collaterally with population growth arises the percentage of agriculture sector in the Gross National Product (GNP). Turkish Agricultural Activities Standard (TAS 41) will be leading for recording and controlling fiscally countries’ agricultural activities and preventing resource waste via right agriculture policies. The aim of the study is to lead legal authorities and applicators by identifying current and prospective problems of the countries whose economies depend on agriculture and will start applying the standard, like Turkey. For this purpose, literature search was done on periodical articles in national and international indexes since 2006.

Keywords: Turkish Agricultural Activities Standard (TAS 41); biological assets; fair value (search for similar items in EconPapers)
JEL-codes: M41 N50 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (1)

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