Criterios contables aplicados por las UPA en el cantón Milagro para valoración de sus activos biológicos y productos agrícolas. Incidencia sobre resultados fiscales 2015-2016
The present research work, is aimed at the assessment of the use of accounting, political standards of control and registration procedures, biological assets by accountants of enterprises and agricultural businesses, which are responsible for the disclosure of financial statements and the calculatio...
Gorde:
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| Formatua: | masterThesis |
| Hizkuntza: | spa |
| Argitaratua: |
2019
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| Gaiak: | |
| Sarrera elektronikoa: | http://repositorio.ulvr.edu.ec/handle/44000/3024 |
| Etiketak: |
Etiketa erantsi
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Etiketa erantsi | Gaia: | The present research work, is aimed at the assessment of the use of accounting, political standards of control and registration procedures, biological assets by accountants of enterprises and agricultural businesses, which are responsible for the disclosure of financial statements and the calculation of the income tax on results achieved by the activities of agricultural type, such as: banana, sugar cane, and cocoa. The result of this work, in addition to directing to professionals of accounting in general, is also intended for students who wish to know the reality of the accounting profession in our country; reviewing the criteria applied by the accountants with respect to the valuation of biological assets and recognition of agricultural products, to reach an understanding of the effect that this has on the value of the business, and fiscal results……. |
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