Tarımsal Faaliyetlerde Gerçeğe Uygun Değerin Tespiti ve Muhasebeleştirilmesi
Determining and Accounting of Fair Value in Agricultural Activities

Summary/Abstract: Biological assets and agricultural products bring about the subject of agricultural production. Having biological transformation of biological assets and agricultural products via the cases such as growth, reproduction, deterioration, decay; makes the valuation of agricultural activities important. The Fair Value Approach is adopted in TAS 41, the Agricultural Activities Standard regulating agricultural activities, about the valuation of biological assets and agricultural products. In the study; determining process of biological assets and agricultural products’ fair value adopted by TAS 41 is explained. Afterwards; recording of increase and decrease, occured due to the valuation by the framework of TAS 41, through the accounts offered to the Uniform Chart of Accounts.

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