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Agricultural Activities – TAS 41: Turkey Example


  • Haluk Duman

    () (Aksaray University)

  • Rabia Ozpeynirci

    (Karamanoglu Mehmetbey University)

  • M. Yilmaz Icerli

    () (Aksaray University)


Agriculture sector has become a strategic sector for all the countries in the world in the 21st century, because unhealthy, wrong and inadequate nutrition affects human health and health expenses negatively. On the other hand, arising food expenses collaterally with population growth arises the percentage of agriculture sector in the Gross National Product (GNP). Turkish Agricultural Activities Standard (TAS 41) will be leading for recording and controlling fiscally countries’ agricultural activities and preventing resource waste via right agriculture policies. The aim of the study is to lead legal authorities and applicators by identifying current and prospective problems of the countries whose economies depend on agriculture and will start applying the standard, like Turkey. For this purpose, literature search was done on periodical articles in national and international indexes since 2006.

Suggested Citation

  • Haluk Duman & Rabia Ozpeynirci & M. Yilmaz Icerli, 2012. "Agricultural Activities – TAS 41: Turkey Example," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(3), pages 118-131, July.
  • Handle: RePEc:hur:ijaraf:v:2:y:2012:i:3:p:118-131

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    Cited by:

    1. Inge Van der Linden & Bart Cottyn & Mieke Uyttendaele & Geertrui Vlaemynck & Marc Heyndrickx & Martine Maes & Nicola Holden, 2016. "Microarray-Based Screening of Differentially Expressed Genes of E. coli O157:H7 Sakai during Preharvest Survival on Butterhead Lettuce," Agriculture, MDPI, Open Access Journal, vol. 6(1), pages 1-22, January.

    More about this item


    Turkish Agricultural Activities Standard (TAS 41); biological assets; fair value;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N50 - Economic History - - Agriculture, Natural Resources, Environment and Extractive Industries - - - General, International, or Comparative


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