Accounting of live assets in agrıcultural enterprises in terms of TMS-41 and comparıson of evaluatıon procedures wıth the Tax Procedure Law

Lately, agricultural developments in the world have developed and grown in the sense of both administrative sense and technology used in agricultural production. With this development and growth, it has become inevitable to save the financial transactions of agricultural enterprises and various regulations have been made. Regulations have been made in this regard in our country and these regulations have been given under the name of TMS-41 Agricultural Activity Standard.