The accounting treatment of the agriculture and farming sector according to the financial accounting system in Algeria: Case study (Model Farm of Riche AbdelMajid Guelma)
Keywords:
financial accounting system, international accounting standards, accounting treatment, agriculture, biological assetsAbstract
This study aims to investigate the issue of how to account for the agriculture and farming sector in agricultural establishments by discussing theoretical approaches and concepts related to agricultural accounting, biological assets, agricultural activity, and the accounting registration of biological assets according to International Accounting Standard No. 41 (Agriculture) and the financial accounting system (SCF). This study includes in its practical aspect a case study of the Model Farm of Riche AbdelMajid in Guelma, illustrating how accounting treatment is applied in the institution under study through an examination of accounting operations and understanding how to register biological assets according to the financial accounting system (SCF).
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