La NIC 41 activos biológicos y su impacto en los estados financieros en las empresas del sector agropecuario
This research study called "IAS 41 Biological Assets and its impact on the financial statements in the agricultural sector" was applied to a cattle breeding farm in the Naranjal canton of the province of Guayas, where the general research objective was to determine the impact of the applic...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Ecuador |
| Institución: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/4420 |
| Acceso en línea: | http://repositorio.ulvr.edu.ec/handle/44000/4420 |
| Access Level: | acceso abierto |
| Palabra clave: | Estado financiero Ganancia Hacienda local Gasto |
| Sumario: | This research study called "IAS 41 Biological Assets and its impact on the financial statements in the agricultural sector" was applied to a cattle breeding farm in the Naranjal canton of the province of Guayas, where the general research objective was to determine the impact of the application of IAS 41 on the financial statements of agricultural companies in the Naranjal canton. For this purpose, the "Naranjito" farm was selected as the study unit. Since the farms are mostly family farms, it is difficult for them to incorporate new partners to capitalize the business, because their financial statements do not have a standardized accounting regulation in their preparation………….. |
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