Özet:

In our country, the accounting legislation consists of the Accounting System Implementation General Communiqués, mostly in line with the Tax Procedure Law and Turkish Accounting-Financial Reporting Standards, Financial Reporting Standard for Large and Medium Enterprises and draft text of the Financial Reporting Standard for Small and Micro Enterprises in compliance with Turkish Commercial Code regulations. Agricultural activity is defined in IAS 41 Agriculture as the management by an entity of the biological transformation and harvest of biological assets for sale or for conversion into agricultural produce or into additional biological assets. In our study, the accounting system of agricultural enterprises with crop and animal production has been discussed in detail and comparatively within the framework of accounting legislation. In addition, the accounting entries that explain the subject were made comparatively in line with the provisions of the accounting legislation.

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