Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/26974
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dc.contributor.authorGokgoz, Ahmet-
dc.contributor.authorTemelli, Fatma-
dc.date.accessioned2018-02-19T14:41:48Z-
dc.date.available2018-02-19T14:41:48Z-
dc.date.issued2016-
dc.identifier.citationGokgoz, A., & Temelli, F. (2016). Recognition of carrier plants within the frame of Turkish accounting standards. Journal of Accounting, Finance and Auditing Studies, 2(4), 142-154.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/26974-
dc.description.abstractAccording to 5th annex of TAS 41 Agricultural Activities Standards, carrier plants mean a plant which is used for producing or providing agricultural productions, is expected to yield more than an accounting period, has very little salability as an agricultural product except for the insignificant sales. Carrier plants have been extracted from TAS 31, 30 and 31 numbered notices of Public Oversight Accounting and Auditing Standards Authority, dating 12.11.2014 and have been included in TMS 16 Class of Property Standards. With the mentioned change, many changes occurred related to the cognition and measurement of the carrier products. The purpose of this study is to explain how the carrier products can be accounted within the frame of Turkish Accounting Standards after the changes occurred with the 30 and 31 numbered notices of Public Oversight Accounting and Auditing Standards Authority, dating 12.11.2014.en_GB
dc.language.isootheren_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectAccounting -- Standardsen_GB
dc.subjectAgriculture -- Economic aspectsen_GB
dc.subjectAccounting -- Turkeyen_GB
dc.subjectFinancial statements -- Standardsen_GB
dc.titleRecognition of carrier plants within the frame of Turkish accounting standardsen_GB
dc.title.alternativeTasiyici bitkilerin Turkiye muhasebe standartlari cercevesinde muhasebelestirilmesien_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 4
Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 4

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