Evaluation of pork assets in Ecuador: pre and post Covid-19 impact under IAS 41

This study analyzes the valuation of biological assets in pig production in Ecuador, highlighting the lack of formality in administration and accounting. Despite IAS 41, valuation methods are not standardized. An active market is revealed and, at the same time, an opportunity for professional accoun...

• Main Author: Galarza-Alay, Maritza (author)
• Other Authors: Villanueva-Barahona, Julissa Karina (author)
• Format: article
• Language: spa
• Published: 2024
• Subjects: Evaluación, Contabilidad de Costes, Producto agrícola, Finanzas y comercio; Evaluation, Cost Accounting, Agricultural products, Finance and trade
• Online Access: http://revistas.ulvr.edu.ec/index.php/yachana/article/view/938