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Abstract


RECOMMENDATIONS FOR ACCOUNTING RECORDS IN BOVINE BREEDING ENTERPRISES IN THE TRANSITION PROCESS TO THE CHART OF ACCOUNTS IN ACCORDANCE WITH FINANCIAL REPORTING STANDARDS
The fact that living assets have exchange capacity, them make different than other assets is separate. The existing uniform chart of accounts doesn’t include specific accounts for the transactions in compliance with the international accounting standards in the companies engaged in the purchase and sale of live assets. In accordance with this purpose, the draft of the new account plan prepared by the Public Oversight Authority provides special accounts for these enterprises that produce and commerce agricultural products and provides an accounting system in accordance with TAS 41 in these enterprises. This study provides examples of records with the aim of contributing to the process of applying accounting records in entities engaged in the purchase and sale of live assets in accordance with the new account plan draft and TAS 41 established, by the Public Oversight Authority.

Keywords
Financial Reporting Standarts ,Chart of Accounts, TAS 41, Agricultural Bookeeping, Accounting


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