Results 101 to 110 of about 1,213 (127)

ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN INTERNATIONAL ACCOUNTING STANDART 41 PADA KAWASAN IJEN GEOPARK

RIEMBA - JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 2023
Biological assets are assets in the form of plants and animals that are managed by entities to obtain benefits from past events or transformation of these assets. This study aims to determine the accounting treatment of biological assets at Ijen Gopark at PTPN XII Kebun Belawan.
Hubbul Fauzi, Muhaimin Dimyati, Lia Rachmawati   +2 more
openaire   +1 more source

INVESTIGATION OF FORWARD TRANSACTIONS IN TERMS OF UNIFORM ACCOUNTING SYSTEM AND ACCOUNTING STANDARTS

2014
İşletmelerde doğru finansal raporlama başta işletme yönetimleri olmak üzere herkes için son derece önemlidir. İşletme faaliyetlerinden elde edilen gelirlerin ve katlanılan giderlerin doğru ve gerçeğe uygun olarak ölçülmesi, kaydedilmesi ve raporlanması bu açıdan büyük önem taşımaktadır.
openaire   +1 more source

ACCORDING TO TMS-41 ARGICULTURAL ACTIVITIES STANDART VALUATION AND ACCOUNTING OF GREAT CATTLE BIOLOGICAL ASSETS

2016
Agricultural activities are the subject of biological assets and agricultural products. Biological transformation of biological assets and agricultural products makes it important to have the issue of accounting and valuation of agricultural activities.
openaire   +1 more source

Comparative Examination of Depreciation for Livestock According to the Tax Procedures Code (TPC) and Turkish Accounting Standarts (TAS)

2014
Depreciation implementation which is determined by TAS 16 Property, Plant and Equipment dosen’t run in with TPC. TPC and IAS had adopted different ways about calculating and accounting of depreciation. According to these regulations, biological assets are appeared on statement of financial position variously.
openaire   +1 more source

Türkiye Muhasebe Standardı 41'e Göre Canlı Varlıkların Gerçeğe Uygun Değerinin Tespiti ve Muhasebeleştirilmesi - According To Turkish Accounting Standart 41 Living Assets At Faır Value Determining And Accounting

2013
Ülkemizde, diğer uygulamalarda olduğu gibi tarım muhasebesi uygulamalarına da uzun yıllar Türk Vergi Mevzuatı yön vermiş, ancak, tarımsal faaliyetlerin finansal tablo sunum ve açıklamalarında yeterli açıklamalara yer verilmemiştir.  Günümüzde sermaye piyasalarının ...
openaire   +1 more source

Institutional Convergence in European Union Member States

Advances in Finance, Accounting, and Economics, 2020
AYSENUR TARAKCIOGLU ALTINAY
exaly  

Accounting for Carbon Credits Under International Financial Reporting Standarts, , Faculty of Economics Sapienza University of Rome, January 2013, Rome, Italy.

2013
Oker, Figen, Adıgüzel, Hümeyra
openaire   +1 more source

DESIGN PROTECTION STANDARTS IN INTERNATIONAL TREATIES

Scientific Work, 2021
exaly