Valuation of biological assets applied in the cultivation of avocado hass, through the evaluation by expansion under the methodology of real options
This work allows addressing the accounting of biological assets at fair value as a useful and value-generating tool for an association of Hass avocado producers, from the beginning of production to the end of the year, as well as allowing the valuation of a project of investment which contains the e...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | México |
| Institución: | UNIVERSIDAD DE SONORA |
| Repositorio: | Revista de investigación académica sin frontera |
| Idioma: | español |
| OAI Identifier: | oai:oai.revistainvestigacionacademicasinfrontera.unison.mx:article/408 |
| Acceso en línea: | https://revistainvestigacionacademicasinfrontera.unison.mx/index.php/RDIASF/article/view/408 |
| Access Level: | acceso abierto |
| Palabra clave: | Biological assets, real options, compound option, Niif, Nic. Activos biológicos, opciones reales, opción compuesta, Niif, Nic |
| Sumario: | This work allows addressing the accounting of biological assets at fair value as a useful and value-generating tool for an association of Hass avocado producers, from the beginning of production to the end of the year, as well as allowing the valuation of a project of investment which contains the expansion and contraction of said project which will be valued by the traditional system of net present value and also by the methodology of real options, including binomial trees, where it can be concluded that the accounting at fair value of the real asset, can generate value in its profitability according to the international standard at any time during production, in the same way it is revealed that the investment project valued by the traditional system is not viable, and when valuing the project under the option methodology real generates flexibility which allows generating value and that the project is profitable for the association. |
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