La NIC 41 y su incidencia en el tratamiento contable de los activos biológicos Empresa Naranjo Roses Ecuador s.a – 2018.

The NIC 41, which relates to Agriculture, is essential because it prescribes the accounting treatment of biological assets during the planting period until harvest. The present research work entitled: NIC 41 and its impact on the accounting treatment of natural assets Company Naranjo Roses Ecuador - 2018 to determine whether the accounting treatment of costs, fair value, and an accounting record of biological assets is complied with. The research work has five chapters, which are detailed below: Chapter I developed the problem statement, justification, general and specific objectives, and hypothesis. Chapter II established state of the art, general information about the company Naranjo Roses Ecuador, background, mission, vision, objectives, structural organization chart, corporate values, legal basis, process diagram, activities, and theoretical foundations of the research work. Chapter III applied the inductive method. The type of research used was descriptive; the research design is non-experimental with a quantitative approach, determination of the population and sample, and data collection techniques and instruments. Chapter IV detailed the results obtained, such as the cost, fair value, and an accounting record of the biological asset (pattern). Finally, in chapter V, conclusions and recommendations were obtained to improve the accounting treatment of Naranjo Roses Ecuador.

• Main Author: Tonato Chiluisa, María Isabel (author)
• Format: bachelorThesis
• Language: spa
• Published: 2022
• Subjects: Activo Biológico; Costo de Venta; Valor Razonable; Registro Contable; NIC 41
• Online Access: http://dspace.unach.edu.ec/handle/51000/9277