Tratamiento contable del cultivo de arroz en las asociaciones agrícolas
The International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) have been adopted to meet their objective of achieving the correct presentation of financial information, this work is based on IAS 41 deals with agriculture For those rice-growing companies in the Ba...
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| Natura: | masterThesis |
| Lingua: | spa |
| Pubblicazione: |
2021
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| Soggetti: | |
| Accesso online: | http://repositorio.ulvr.edu.ec/handle/44000/4629 |
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Aggiungi Tag | Riassunto: | The International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) have been adopted to meet their objective of achieving the correct presentation of financial information, this work is based on IAS 41 deals with agriculture For those rice-growing companies in the Babahoyo canton, the main objective of IAS 41 is to value biological assets, opting for the most reliable method for presenting Financial Statements in a reasonable manner, thus improving resource management. Companies do not correctly apply the inclusion of IAS and IFRS, especially those that are of family origins such as most agricultural companies, for a better understanding some concepts have been delimited through the application of a descriptive research with a qualitative and quantitative approach. obtained information through interviews and documentary analysis that was of great help to identify the shortcomings found this study presents a guide that allows companies to comply with the parameters for the correct presentation of financial information and........... |
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