Tratamiento contable de los activos biológicos en la Avícola Aviplasa, cantón de Pujilí provincia de Cotopaxi, periodo junio a diciembre del 2022.

The present thesis entitled "Accounting Treatment of Biological Assets in Avícola Aviplasa, Canton of Pujilí, Province of Cotopaxi, Period June to December 2022" has as its main objective to determine the accounting treatment of biological assets in Avícola Aviplasa and its impact on the Financial Statements. In order to achieve this objective, a quantitative research approach was used, descriptive in scope, with a field method, non-experimental design and using the survey technique and the questionnaire as an instrument. The population under study consisted of the head, marketing and accounting areas of Avícola Aviplasa, totaling 4 employees. The results obtained revealed that the main challenge faced by poultry companies when applying section 34 of the International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) is focused on the measurement of the fair value of biological assets. This difficulty is intensified due to the fact that, in Ecuador, this type of product is considered a basic necessity. As a proposal, the specific accounting processes that the Avícola Aviplasa company carries out for its biological assets will be presented. The purpose of this proposal is to improve the company's compliance with accounting standards and to facilitate a more accurate and transparent management of biological assets.

• 1. Verfasser: Guanoluiza Tigmasa, Erika Paulina (author)
• Weitere Verfasser: Guanoquiza Taipe, Marcia Lizbeth (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2023
• Schlagworte: TRATAMIENTO CONTABLE; ACTIVOS BIOLÓGICOS; AVÍCOLA AVIPLASA; NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA (NIIF); CONTABILIDAD Y AUDITORIA
• Online Zugang: http://repositorio.utc.edu.ec/handle/27000/11197