농가 회계기록 활성화를 위한 농업회계 가이드라인 개발

Development of Agricultural Accounting Guidelines for Farm’s Accounting Records

The purpose of this study is to review the agricultural accounting practices and to develop an agricultural accounting guidelines based on International Financial Reporting Standards (IFRS). Farm accounting is very important to analyze the farming performance and enhance the capability 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 general did not fully recognize the importance of farm accounting records. Moreover, they can not draw up their accounting reports because there is no proper accounting criteria. Second, we developed agricultural 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 for further studies on the improvement of agricultural accounting.