Review of businesses providing feed and feed livestock and trade within the scope of BOBİ FRS: Afyonkarahisar example

This study involvesrs the measurement and valuation of cattle breeding and trade in the feed and livestock sector within the scope of the BOBİ FRS Section 5 Revenue, Section 6 Stocks and Section 7 Agricultural Activities standards, and the calculation and accounting of unit costs of livestock. In the light of the data obtained from a business in Afyonkarahisar Province where the application was made, the first and second distributions of general production expenses were carried out through distribution keys in order to calculate unit costs. The direct distribution method was used in the second distribution. It is thought that the findings of the unit cost calculations and the calculations of the maturity difference in forward sales in the study constitute an example of the calculations in question for the application business. In addition, it is estimated that it will be beneficial in eliminating the possible deficiencies/errors of the business in terms of accounting for compliance with the BOBİ FRS.