Aplicación de la NIC 41 agricultura en la actividad porcina en la provincia del Guayas
This work was developed under International Accounting Standard No. 41 (IAS 41), which has as its main objective to value biological assets taking into account the most reliable method so that they are reflected in the Financial Statements of the Company of reasonably and consistently, as well as ac...
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| Formato: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Ecuador |
| Recursos: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/3901 |
| Acesso em linha: | http://repositorio.ulvr.edu.ec/handle/44000/3901 |
| Access Level: | acceso abierto |
| Palavra-chave: | Estado financiero Agricultura Ganancia Contabilidad |
| Resumo: | This work was developed under International Accounting Standard No. 41 (IAS 41), which has as its main objective to value biological assets taking into account the most reliable method so that they are reflected in the Financial Statements of the Company of reasonably and consistently, as well as actually quantify the biological asset for the company to make the decisions it deems pertinent, either to make the respective adjustment or to begin to correct the recognition and measurement in the application of the IAS 41 AGRICULTURE standard of correct way, to obtain reasonable information. Once the valuation for each biological asset has been carried out, we will obtain the values that the Company must record in its Financial Statements, both as part of the mandatory requirements for external audits and internal control. Similarly, the valuation will make it possible to calculate whether the Company generates an extraordinary profit from the revaluation of assets, or in turn presents impairment rates. Swine activity in Ecuador, like any other company or economic activity, needs a broader definition in terms of accounting management, which is why swine activity is affected by IAS 41, which implies certain changes, especially in the way it is carried out. manage assets…………. |
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