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이상래 ( Sang Lae Lee ),이철희 ( Cheo Lhi Lee ),정병우 ( Byung Woo Jung ),윤석곤 ( Seok Gon Yoon ),서상택 ( Sang Taek Seo ) 한국축산경영학회 2015 농업경영정책연구 Vol.42 No.2
The purpose of this study is to review the agricultural accounting practices an J tn develop an agricultural accounting guidelines based on International Financial Reporting Standards (IFRS). Farm accounting is vev important to analyze the famling performance and enhance the cayabi8ity of farm management. However, there is no simple and unified criteria for farm accounting records. The results OF this study are as follows. First, we found that farmers in genera! did not fully recognize the importance of farm account in^; rrcords. Moreover, they can not draw up their accounhng reports because there is no proper acccrr~nting criteria. Second, wc developed agrict~ltural accounting guidelines for korean farmers. The guidelines clarified the classification of biological assets and set the standards for the measurement of biological assets and agricultural products. This study will serve as a stepping stone lor further stodim on the improvement of agricultural accounting.