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Accounting transactions of living assets in the framework of TMS 41 agricultural activities standard and tax procedure law and in a business that engages in caverbreedingapplication

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2024
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Abstract (EN)

This study aims to account for and compare the records made in accordance with the Tax Procedure Law (VUK) and the application records made within the framework of the Turkish Accounting Standard (TMS) 41, regarding the accounting and reporting of monetary transactions of agricultural production enterprises during their agricultural production, and to compare the records made within the framework of the Turkish Accounting Standard (TMS) 41. The relevant example covers transactions in a manufacturing enterprise.

Author

Şaban Merdane

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Şaban Merdane (Doctorate thesis). Accounting transactions of living assets in the framework of TMS 41 agricultural activities standard and tax procedure law and in a business that engages in caverbreedingapplication, 2024, Niğde Ömer Halisdemir Üniversity.

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