Impacto de la aplicación de la Nic 41 agricultura en los estados financieros de Banasolrey S. A.
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Fecha
2020
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Universidad de Guayaquil Facultad de Ciencias Administración
Resumen
En el presente trabajo de investigación titulado “Impacto de la Aplicación de la NIC 41
Agricultura en los Estados Financieros de Banasolrey S. A”., presenta el contexto que existe
en la empresa al momento de tratar contablemente los activos biológicos esto debido a la no
correcta aplicación de la NIC 41 Agricultura lo que produce una información no adecuada
para cumplir con el objetivo de la razonabilidad de los estados financieros de la misma.
Durante el trabajo de investigación se utilizaron técnicas tales como la observación,
entrevista y encuesta cuyos resultados revelaron ciertas falencias al momento de tratar y
contabilizar dichos activos. Es por esto que en esta investigación se propone medir el impacto
de la NIC 41 Agricultura en los activos biológicos de la empresa con la finalidad de ofrecer
una mejor orientación para la contabilización de los mismos y poder determinar y medir su
incidencia e impacto en los Estados financieros.
In this research paper entitled “Impact of the Application of IAS 41 Agriculture in the Financial Statements of Banasolrey S. A”, it presents the context that exists in the company at the time of accounting for biological assets, due to the incorrect application of IAS 41 Agriculture which produces information that is not adequate to meet the objective of the reasonableness of its financial statements. During the research work, techniques such as observation, interview and survey were used, the results of which revealed certain shortcomings when dealing with and accounting for these assets. That is why this research proposes to measure the impact of IAS 41 Agriculture on the company's biological assets in order to provide better guidance for accounting for them and to be able to determine and measure their incidence and impact on the financial statements.
In this research paper entitled “Impact of the Application of IAS 41 Agriculture in the Financial Statements of Banasolrey S. A”, it presents the context that exists in the company at the time of accounting for biological assets, due to the incorrect application of IAS 41 Agriculture which produces information that is not adequate to meet the objective of the reasonableness of its financial statements. During the research work, techniques such as observation, interview and survey were used, the results of which revealed certain shortcomings when dealing with and accounting for these assets. That is why this research proposes to measure the impact of IAS 41 Agriculture on the company's biological assets in order to provide better guidance for accounting for them and to be able to determine and measure their incidence and impact on the financial statements.
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ACTIVOS, ACTIVOS BIOLÒGICOS, NIC 41, ESTADOS FINANCIEROS