Importancia del reconocimiento de los activos biológicos en los estados financieros

The purpose of this article is to explain the importance of recognizing biological assets in financial statements. Biological assets play a significant role in the Colombian economy and in the financial sphere of companies operating in the country. These assets, which include plantations, livestock,...

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Bibliographic Details
Main Author:	Niebles Mora, Deybi Alonso
Other Authors:	Velandia Sanabria, Freddy Sebastián
Format:	Trabajo de grado (Pregrado y/o Especialización)
Language:	spa
Published:	Universidad Antonio Nariño 2023
Subjects:	Activos biológicos productos agrícolas bienes convertidos reconocimiento, medición Biological assets agricultural products converted goods, recognition, measurement
Online Access:	http://repositorio.uan.edu.co/handle/123456789/8802
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Summary:	The purpose of this article is to explain the importance of recognizing biological assets in financial statements. Biological assets play a significant role in the Colombian economy and in the financial sphere of companies operating in the country. These assets, which include plantations, livestock, crops, and renewable natural resources, are of strategic importance to various sectors, including agriculture, livestock, and the forestry industry. In order to guarantee the transparency and comparability of the financial statements of Colombian companies with international standards, the International Financial Reporting Standards (IFRS) are applied, adopted by Colombia through Decree 2784 of 2012. These standards provide specific guidelines for the recognition, measurement, presentation, and disclosure of biological assets.