Dificultades y afectaciones en la aplicabilidad e implementación de la NIC 41 activos biológicos en las empresas agricultoras

This article aims to analyze why companies in the agricultural sector face uncertainty and difficulties when applying IAS 41 due to the lack of clarity in the standard and the need to address specific situations for each type of biological asset, whether animal or plant, emphasizing how advisable it...

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Bibliographic Details
Main Author: Garcia Pesca, Lizeth Juliana
Other Authors: Quiroz Patiño, Nelson Javier
Format: Trabajo de grado (Pregrado y/o Especialización)
Language:spa
Published: Universidad Antonio Nariño 2024
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Online Access:http://repositorio.uan.edu.co/handle/123456789/9363
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