In this study, an agricultural enterprises that produce apple in Turkey commercially,
Agricultural practices Standard according to IAS 41 Agriculture has been the subject
of this study. Calculation of direct labor and direct costs of variable and fixed
cost was carried out on the basis of the production process in an agricultural enterprises.
Market values of agricultural products obtained after harvest were tableted on financial
statement tables with two different approaches, namely "fair value" and "income".
Bearer plants fair value was calculated using two methods; cost and present value
approaches.Among these methods, the "fair value method" which is achieved by subtracting
the estimated sales costs from the sales value of the agricultural products obtained
after harvest and the second is the "income method" that is determined by lowering
the estimated sales costs and production costs from the production value of the harvested
agricultural products. In this context, the agricultural activities in an enterprise
have benefited from both methods in transferring the resulting agricultural products
to the Profit or Loss Statement.The output obtained from the study of accounting in
the process of agribusiness in the sector of nurseries and cultivation of fruit, which
is expressed in these aspects, can contribute positively to the investment decision.