محاسبة الأصول البيولوجية للقطاع الفلاحي حسب النظام المحاسبي المالي و المعيار المحاسبي الدولي رقم 41 مع تصور مخطط محاسبي مصغر خاص بها

Abstract EN

This study aims to show the accounting aspect of the agricultural sector and in particular accounting for biological assets and work on a scheme or system for this accounting, where we relied on the Algerian financial accounting system as the accounting of this sector is addressed, in addition to addressing the standard International accounting No.

41, which is applied indirectly despite a lack of implementation of some of its provisions, and in conclusion we came to the idea of a micro-system that is relied upon during the process of accounting for the agricultural sector.