مجلة الإبداع
Volume 15, Numéro 1, Pages 6-18
2025-01-31

Accounting Treatment Of Biological Assets According To Decision 201 Of June 1, 2023, Case Study Of Karfa Mohamed Farm



Authors : Chaouadi Sofiane . Houas Mohamed .

Abstract

This study aims to highlight the accounting treatment of the agricultural sector as stipulated by the financial accounting system. We have presented various accounting writings related to animal and plant activities. We supported this research paper with an applied study on Karfa Mohamed's farm, specializing in plant activities, including field crops, orchards, and fruits. In conclusion, we reached several results, the most important of which is the difficulty of implementing the provisions of the financial accounting system in the agricultural sector due to the lack of control and the exemption of the agricultural sector in Algeria from taxes.

Keywords

Biological assets ; agricultural sector ; financial accounting system ; agricultural accounting.

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