Propuesta para la aplicación de la Nic41 en la hacienda banadera tres Hermanos
Fecha
2018
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Universidad de Guayaquil
Resumen
La contabilidad agrícola es una rama de la contabilidad financiera, cuya norma que la rige es la NIC 41, la cual se relaciona con otras normas para la determinación de la situación financiera de las empresas dedicadas a ésta área, en este sentido la metodología de medición del valor razonable menos costo de venta para los racimos de banano en crecimiento es aplicable a todas las empresas productoras de banano. El objetivo general del estudio consistió en proponer un sistema de costos como metodología para la valoración y presentación de los activos biológicos en los estados financieros de la empresa Tres Hermanos. La presente propuesta de investigación desarrolló un enfoque mixto aplicando técnicas tanto cuantitativas como cualitativas, bajo un diseño de campo no experimental, que buscan dar respuesta al problema planteado identificando las causas para proporcionar soluciones que disminuyan los efectos de estas en la empresa. Entre los principales resultados obtenidos se encuentra la matriz con los requerimientos contables necesarios y las propuestas de solución a cada una de las problemáticas detectadas, otro resultado es el cálculo del valor razonable de los activos biológicos para efectos del mejoramiento en los Estados Financieros. El estudio concluye dando respuesta a cada uno de los componentes estructurales que permiten el proceso de valorización y registro de los activos biológicos
Agricultural accounting is a branch of financial accounting, whose rule that governs it is IAS 41, which is related to other standards for the determination of the financial situation of companies engaged in this area, in this regard the methodology of fair value measurement less selling cost for growing banana clusters is applicable to all banana producing companies. The general objective of the study was to propose a cost system as a methodology for the valuation and presentation of biological assets in the financial statements of Tres Hermanos. The present research proposal developed a mixed approach applying both quantitative and qualitative techniques, under a non-experimental field design, which seek to respond to the problem identified by identifying the causes to provide solutions that reduce the effects of these on the company. Among the main results obtained is the matrix with the necessary accounting requirements and the proposed solutions to each of the problems detected, another result is the calculation of the fair value of the biological assets for purposes of improvement in the Financial Statements. The study concludes by responding to each of the structural components that allow the process of valuation and registration of biological assets.
Agricultural accounting is a branch of financial accounting, whose rule that governs it is IAS 41, which is related to other standards for the determination of the financial situation of companies engaged in this area, in this regard the methodology of fair value measurement less selling cost for growing banana clusters is applicable to all banana producing companies. The general objective of the study was to propose a cost system as a methodology for the valuation and presentation of biological assets in the financial statements of Tres Hermanos. The present research proposal developed a mixed approach applying both quantitative and qualitative techniques, under a non-experimental field design, which seek to respond to the problem identified by identifying the causes to provide solutions that reduce the effects of these on the company. Among the main results obtained is the matrix with the necessary accounting requirements and the proposed solutions to each of the problems detected, another result is the calculation of the fair value of the biological assets for purposes of improvement in the Financial Statements. The study concludes by responding to each of the structural components that allow the process of valuation and registration of biological assets.
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CONTABILIDAD AGRICOLA, NIC 41, NIC 16, NIC 13