Valoración de los activos biológicos de acuerdo a las NIIF para PYMES en las empresas bananeras

“Clemencia” Banana Farm main activity is agriculture, that is why the objective of research is explain the theoretical and scientific basis to recognize and kept record of biological files. The main purpose of applying the International Accounting Standars (IAS) N° 41 lies on showing the relevant financial information and that financial statements of the company are fairly presented, and moreover make the company to rectify their activities. It is recommended to highlight, the scope of the International Accounting Standard 41 relating to biological assents corresponds only to the process of harvest of biological assents and agricultural products. The company according to the Accounting Standars biological assets held in their respective recognition both at the beginning and end of your accounting period. For this biological assent is considered such, It must give the company a product of economic benefit as a result of past events, taking into account the most reliable for recovery that hesitation is the fair value method. We conclude that the company once made their respective valuation process get a result which will be reflected in the financial statements to make decision that support the development of the company and produce a profit for both the investors and workers in order to achieve its objectives and actively participate in the company and society.

• מחבר ראשי: León Ibañez, Fernanda Valentina (author)
• פורמט: bachelorThesis
• שפה: spa
• יצא לאור: 2015
• נושאים: VALORACIÓN DE ACTIVOS; NIIF; GESTIÓN ADMINISTRATIVA; PRODUCCIÓN BANANERA
• גישה מקוונת: http://repositorio.utmachala.edu.ec/handle/48000/3156