Yes you can and rather you should. When you purchased fertilizers in December 2013, you should have recognized this expense and also you should have recognized a creditor. Time of the payment to the seller is not relevant here. This is the matching concept in Accounting.
Refer to IFRS conceptual framework 4.49 "Expenses are recognised in the income statement when a decrease in future economic benefits related to a decrease in an asset or an increase of a liability has arisen that can be measured reliably. This means, in effect, that recognition of expenses occurs simultaneously with the recognition of an increase in liabilities or a decrease in assets (for example, the accrual of employee entitlements or the depreciation of equipment)."
