Abstract:

For all developed and developing countries, the agricultural sector is an important sector in which agricultural activities are carried out in order to meet people’s food and nutrition needs and provide access to other sectors. Agricultural activities are defined as using soil and seed in plant and animal production and the processing of the produced products as semi-produced and full-produced. The publication of national and international standards for agricultural activities has revealed the necessity and importance of agricultural accounting. One of the important issues in the agricultural accounting is the government’s incentives. State incentives are the aid provided by the state to reduce the financial problems of due to problems arising from the structural characteristics of developing countries. Government incentives related to agricultural activities in the Turkish Accounting Standards are regulated in the "TMS 20 State incentives Accounting and Statement of State Aid Standards". The accounting of agricultural state incentives is regulated in the "TMS 41 Agricultural Activities Standard". In this context, the purpose of the study is to explain, after the statements made about agricultural state incentives, that the state incentives for agricultural activities are accounted according to the Turkish Accounting Standards with the help of numerous examples.