“ACCOUNTING OF BEARER PLANTS IN THE SCOPE OF IAS 16: TANGIBLE FIXED ASSETS STANDARD AND AN APPLICATION IN AN ALMOND ORCHARD”. Third Sector Social Economic Review, vol. 56, no. 3, Sept. 2021, pp. 1522-4, https://doi.org/10.15659/3.sektor-sosyal-ekonomi.21.08.1588.