Análisis comparativo de la valoración de activos biológicos de empresas piscícolas según la NIC 41.

In this research, a comparative analysis was carried out among Pisciandes S.A and Piscifactoría Acuimagg Internacional companies, dedicated to the agricultural activity and producers of trout fish. The main objective was to know the reasonable value, according to IAS 41 specialized in the assessment of biological assets, and other sub-themes that helped to the development of this study, IFRS for SMEs Section 34 special activities, and the cost-per-process system. These fish companies have not adopted IAS 41 for the recognition of their biological assets, they commercialize the trout fish based on the value of the referential market, these values are not reliable because their prices vary. The methods used were the deductive, inductive and analytical methods, through the collection of information of surveys, the technique used was observation and simulation that was applied to permitted direct contact with the production area. It was developed a cost-per-process system, for the company Pisciandes SA and the Piscifactoría Acuimagg, helping to determine the value of the biological asset in each of the trout production stages, at the end of the process the results obtained were not the same for both companies, due to the costs incurred during the production cycle. This research allowed us to know the impact of calculating biological assets at their reasonable value so that this livestock species are registered reliably.

• Prif Awdur: Abraján Arias, Carmen Rebeca (author)
• Awduron Eraill: Caiza Toapanta, Oscar Danilo (author)
• Fformat: bachelorThesis
• Iaith: spa
• Cyhoeddwyd: 2019
• Pynciau: NIC 41; ACTIVO BIOLÓGICO; VALOR RAZONABLE; NIIF PARA PYMES; COSTOS; CONTABILIDAD Y AUDITORÍA
• Mynediad Ar-lein: http://repositorio.utc.edu.ec/handle/27000/7568