معالجة الأصول البيولوجية وفق النظام المحاسبي المالي و المعيار المحاسبة الدولي "الزراعة 41"

الملخص EN

This study aims to try to find out how biological assets are accounted for and what are the differences between them and financial accounting according to the financial accounting system and the extent to which the latter depends on the International Accounting Standard 41 related to agriculture.

To the rules of registration and evaluation in this special accounting system (according to the financial accounting system and the international accounting standard) and finally we gave some examples on how to record some operations of these assets, and we concluded in the end that there is no difference between the financial accounting system and the international accounting standard in dealing with biological assets As for the accounting scheme, the Algerian legislator, unfortunately, did not pay attention to him, but rather allocated two accounts to him within the code of accounts included in the financial accounting system