Tratamiento a los activos biológicos en las empresas agrícolas bananeras
For this research work the theoretical and legal basis on agriculture was necessary, considering the activity of banana, thus identifying the problem of this sector. IFRS in section 34 provides guidelines for the correct classification of biological assets resulting in financial statements that more...
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | masterThesis |
| اللغة: | spa |
| منشور في: |
2021
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| الموضوعات: | |
| الوصول للمادة أونلاين: | http://repositorio.ulvr.edu.ec/handle/44000/4479 |
| الوسوم: |
إضافة وسم
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إضافة وسم | الملخص: | For this research work the theoretical and legal basis on agriculture was necessary, considering the activity of banana, thus identifying the problem of this sector. IFRS in section 34 provides guidelines for the correct classification of biological assets resulting in financial statements that more accurately reflect the monetary effects of the operation of companies. Among the question of formulating the problem, it is to know: How does the application of IFRS for SMEs in section 34 affect the profitability of banana companies?; to obtain this information on the problem encountered, the instruments were used: survey, interview and documentary information, resulting in companies in the banana agricultural sector being carried out a technical report which will allow to establish important points, in which you can carry out the application of section 34 of IFRS for SMEs in banana companies in the province of Los Ríos, in an appropriate manner and thus allow compliance with the International Financial Reporting Standards............ |
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