بين النظرية و التطبيقIAS 41 المحاسبة الزراعية وفق المعيار المحاسبي الدولي

Abstract

This study aims to highlight the importance of accounting for the agricultural sector, and in particular of accounting for biological assets (both plants and animals), based on the Financial SCF accounting system with some modifications that we have made. Concluded by research on this subject, which is in line with agricultural activity that it is not very different from the rest of economic activities. We have also studied the international accounting standard IAS 41 “Agriculture” and identified the main aspects of its recognition, measurement, presentation and disclosure. Finally, we have proposed a Simplified Accounting System for the Agricultural Sector, giving examples of accounting treatment of biological assets and some financial statements that companies can use as a template for presenting financial information