Valoración de los activos biológicos en las empresas del sector camaronero
The following research work presents the valuation of biological assets at their fair value, taking into account their historical costs incurred during the entire process of rearing and developing the larvae in the pool until reaching the conditions of commercialization of shrimp. The application of...
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| Natura: | masterThesis |
| Lingua: | spa |
| Pubblicazione: |
2020
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| Accesso online: | http://repositorio.ulvr.edu.ec/handle/44000/3839 |
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Aggiungi Tag | Riassunto: | The following research work presents the valuation of biological assets at their fair value, taking into account their historical costs incurred during the entire process of rearing and developing the larvae in the pool until reaching the conditions of commercialization of shrimp. The application of International Financial Reporting Standards and International Accounting Standards are the fundamental basis for an adequate process, which help companies and companies in the shrimp industry as a sample and example. It should be noted, the insolvency of some companies caused by the outdated application of these accounting regulations, preventing their biological assets from being recognized and presented reliably…………. |
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