농업용 생물자산의 회계실무처리방안

Abstract

The need for transparent financial management has been increased due to the expansion of agricultural capital investment and the increase in the size of agricultural management bodies. Accordingly, various agricultural accounting programs by agricultural institutions have been developed and distributed, and the Ministry of Agriculture, Food and Rural Affairs is promoting the notification of agricultural accounting standards suitable for the reality of agricultural accounting. On the other hand, studies on standards and practice studies based on accounting standards relating to biological assets in agriculture are insufficient. This study aims to derive examples and implications of biological assets, including recognition of biological assets and measurement of asset value, useful life of biological assets and property, plant and equipment (agricultural machinery). To this end, the general enterprise accounting program, The Zone, was used to present the accounting process for the growth of perennial crops. In particular, it focused on changes in accounting and financial statements that change with the incubation period of production－biological assets. Through this, it is intended to remind the need to develop accounting cases related to agricultural biological assets and to help form basic data on practical－oriented agricultural accounting education. In the future, we look forward to researching accounting practices in various fields beyond fruit trees.