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...

Full description

Saved in:

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
Subjects:	Agricultura Nic 41 activos Biológicos contabilidad Agriculture biological Assets accounting
Online Access:	http://repositorio.uan.edu.co/handle/123456789/9363
Tags:	Add Tag No Tags, Be the first to tag this record!

Description
Summary:	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 is to measure biological assets at fair value, since many small family farms encounter challenges to implement cost accounting due to the associated costs, resulting in deficiencies in the accuracy of cost accounting and the appearance of gaps in financial information.