محاسبة الأصول البيولوجية للقطاع الزراعي بين النظام المحاسبي المالي و معيار المحاسبة الدولي رقم 41 "الزراعة" : مزرعة كرفة محمد نموذجا

الملخص EN

This article aims to shed light on the accounting treatment of biological assets in light of the financial accounting system and to compare it with what was stated in International Accounting Standard No.

41 related to agriculture.

In order to determine the extent of agricultural establishments' commitment to implementing the requirements of the financial accounting system, we supported our article with a field study aimed at identifying the reality of the assessment and inventory of plant biological assets and how to record the accounting operations related to the latter in the Karafa farm in Hammar al-Ain, the state of Tipaza.

As we reached a set of results, the most important of which is that the financial accounting system was inspired by the International Accounting Standard No 41 "Agriculture" with regard to valuing biological assets at fair value.

However, their application in the Algerian environment is difficult in the ence of an active market for biological assets.

In addition, the financial accounting system has not allocated accounting related to agricultural establishments.