Guía para aplicación de la sección 34 de las NIF para Pymes
Fecha
2016
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Universidad Estatal de Guayaquil Facultad de Ciencias Administrativas
Resumen
La información financiera relevante es de vital importancia para una apropiada medición
del desempeño de una Compañía en la ejecución de sus actividades operacionales durante
cierto periodo contable. Las NIIF para PYMES como base fundamental, proporcionan las
guías y procedimientos para el tratamiento contable de los importes financieros adaptados a
las realidades de una pequeña o mediana empresa. Nuestro país se constituye en un espacio
geográfico óptimo que permite promover el desarrollo empresas cuyas actividades
económicas sean las relacionadas a la agricultura. Las PYMES que desarrollan cualquier tipo
de actividades agrícolas deben mantener políticas contables especializadas en el desarrollo de
hipótesis que precautelen un apropiado tratamiento contable de acuerdo a las características
específicas de sus activos biológicos y productos agrícolas. El marco teórico proporciona
definiciones de los temas y teorías claves que permitan un entendimiento de la investigación
en su conjunto. La investigación está enfocada al estudio del tratamiento contable de activos
biológicos y productos agrícolas de la hacienda la Beatriz y que éstos se encuentren
debidamente alineados con la Sección 34 de las NIIF para PYMES, mediante la emisión de
una guía que brinde los lineamientos necesarios a seguir para lograr una eficiente práctica
contable en la Hacienda La Beatriz, y en consecuencia la obtención de Información
Financiera íntegra y precisa.
Relevant financial information is important for to do a proper measurement of the company performance in their operational activities along a certain accounting period. IFRS for SMEs is a basic financial reporting framework which provides guidelines or procedures for the accounting treatment for every types of the class of transactions adapted to small or medium realities enterprise. Our country, has got an optimal geographic space, that allows development companies whose business activities are related to agriculture. SMEs that develop any type of agricultural activities, must have specialized accounting policies in developing hypotheses that provide an appropriate accounting treatment according to the specific characteristics based on the background of the company, related to its biological assets and agricultural produce. The theoretical framework provides definitions of key topics and theories that allow an understanding of the project as a whole. The research is focused on study of the accounting treatment of biological assets and agricultural produce on farm “La Beatriz” and that this remain properly aligned with module 34 of the IFRS for SMEs, through the use of a guide that provides the necessary guidelines to achieve an efficient accounting practice at farm La Beatriz, and thus obtaining full and accurate financial information.
Relevant financial information is important for to do a proper measurement of the company performance in their operational activities along a certain accounting period. IFRS for SMEs is a basic financial reporting framework which provides guidelines or procedures for the accounting treatment for every types of the class of transactions adapted to small or medium realities enterprise. Our country, has got an optimal geographic space, that allows development companies whose business activities are related to agriculture. SMEs that develop any type of agricultural activities, must have specialized accounting policies in developing hypotheses that provide an appropriate accounting treatment according to the specific characteristics based on the background of the company, related to its biological assets and agricultural produce. The theoretical framework provides definitions of key topics and theories that allow an understanding of the project as a whole. The research is focused on study of the accounting treatment of biological assets and agricultural produce on farm “La Beatriz” and that this remain properly aligned with module 34 of the IFRS for SMEs, through the use of a guide that provides the necessary guidelines to achieve an efficient accounting practice at farm La Beatriz, and thus obtaining full and accurate financial information.
Descripción
Palabras clave
CONTABILIDAD FINANCIERA, ACTIVIDAD ESPECIALES