محاسبة الأصول البيولوجية : دراسة حالة الأصول النباتية

الملخص EN

is intervention aims to describe the accounting treatment of the activities of the agricultural sector from the point of view of the financial accounting system and IAS 41 Agriculture, So the we touched on the various accounting records and writings related to plant activities, This study concluded that it is difficult to apply what was stated in IAS 41 in the Algerian environment, especially with regard to measuring the fair value of biological assets, This is due to the ence of an active market.

We also concluded at the end of this study that there is a compatibility between the accounting treatment of biological assets from the point of view of international accounting standards and the financial accounting system.