The Evaluation and Accounting of Bearer Plants Within the Frame of TAS 16 Tangible Assets Standard: An Application in A Walnut Production Enterprise

Abstract

Agricultural enteprises are those which produce both living assets such as sheep, goats, fruit trees and agricultural products such as wool, grapes, walnuts in consequence of their agricultural activities. The living assets and plants which are produced in these enterprises are accounted for in accordance with TAS 41