Özet:

The TMS41 standard (IAS41) was published by the International Accounting Standards Board in 2000 and the standard will enter into force from 2003. In Turkey, the standard "TMS 41 Agricultural Activities Standard" was translated into Turkey and entered into force from December 31, 2005. The objective of the standard is to determine the principles of accounting and reporting related to agricultural activities.The fact that living assets and agricultural products have biological transformation in circumstances such as growth, reproduction, disruption and disruption, makes the subject of evaluation important in agricultural activities. The standard, which is applied in the matters of the accounting of livestock related to agricultural activities, agricultural products at the harvest and state aid, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, the standard, In this study, the evaluation subject was addressed within the framework of TMS41, and the study of the evaluation of living beings with a real value approach was attempted by example applications.

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