Özet:

Olive plants that are suitable for cultivation in countries with the Mediterranean climate also find a wide production area in Turkey. It takes eight years to reach the maturity of the grains planted for the production of oil. After eight years, the trees reach a productive age and can be fruitful for many years (40 to 50 years). There are regulations in the Turkish Accounting Standards for companies that produce olive oil. The Turkish Accounting Standards for Agricultural Activities (TMS) contains 41 Agricultural Activities Standards. Olive trees and olive fruits were covered by the TMS 41 Agricultural Activities Standard until 2014, while with the 2014 change the carrier plants were covered by the TMS 16 Material Duran Assets Standard. This study describes the one-year life cycle of the olive tree and olive fruit and includes the accounting processes to be carried out in the relevant period.

Özet:

In countries with a Mediterranean climate of cultivating suitable crops, it finds a large production areas in Turkey. For the olive production to reach the level of seedlings, eight years must pass. After eight years, the trees reach fertile ages and can give fruit for many years (40 - 50 years). Olive production for businesses that there are arrangements in Turkey Accounting Standards. Related to agricultural activities, Turkey Accounting Standard (TAS) 41 Agricultural Activities” are standard. Olive tree and olive fruit were included in TMS 41 Agricultural Activities standard until 2014, while carrier plants were included in TMS 16 Tangible Assets standard with the amendment made in 2014. In this study, an annual life cycle of the olive tree and olive fruit is explained and the accounting for the related period is included.

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