With the emergence of the concept of agricultural accounting, various regulations have been made by the relevant institutions in line with the needs of the sector related to agricultural activities. The harmonization and standardization process that started with TMS-41 continued with BOBI FRS 7 and finally with KUMI FRS 9. It has been seen that these standards, which are created by taking into account the business scales, are largely compatible with each other. In this study, VUK and related standards were examined. The similarities and differences of these arrangements have been demonstrated by sample accounting procedures using the draft chart of accounts in accordance with uniform chart of accounts and financial reporting standards. While the cost method came to the fore in VUK, the fair value method gained importance with TMS-41. The use of the cost method in IAS-4 was not considered appropriate. In BOBI FRS 7 and KUMI FRS 9, in addition to the fair value method, the cost method is also presented as an option for measuring living assets and agricultural products. The "Live Asset" group of accounts, which is not included in the MSUGT and the uniform chart of accounts, have been included in the draft chart of accounts prepared for TMS-41, BOBI FRS 7 and KUMI FRS 9. Carrier plants included in the scope of tangible assets in IAS-41 have been excluded from this scope in BOBI FRS 7 and KUMI FRS 9 and included in the scope of agricultural activities and included in the live asset account group in accounting transactions. There is not much difference between the standards prepared as a result of the inadequacy of the current accounting system. This shows that the regulations have made an important progress in standardization studies. Taking into account the fair value method, measurement, valuation and presentation of living assets together with financial reporting standards, it has been observed that there have been significant changes in agricultural activity transactions according to VUK.