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)

Authors

Keywords:

financial accounting system, international accounting standards, accounting treatment, agriculture, biological assets

Abstract

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).

References

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Published

2024-12-02

How to Cite

Haballah, C. (2024). 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). International Journal of Economic Perspectives, 18(12), 2686–2700. Retrieved from https://ijeponline.org/index.php/journal/article/view/805

Issue

Section

Peer Review Articles