محاسبة القطاع الزراعي بين المعايير المحاسبية الدولية و النظام المحاسبي المالي

الملخص EN

This research paper aims to address the accounting of the agricultural sector from the viewpoint of international accounting standards and the financial accounting system, by focusing on the accounting treatment of the activities of both plant and animal products.

This paper concluded that there is a great agreement between the accounting treatment of international accounting standards and the financial accounting system, bearing in mind that the financial accounting system for the agricultural sector separated into the accounting entries for all activities specific to the sector.