Reconocimiento, medición y registro contable del producto banano, utilizando la NIC 41 y el modelo de flujos a valor presente.

Abstract

Banana production is one of the most important activities in the local and global market due to the volume of liquidity that its transactions promote, it has always been an activity in constant evolution, and therefore it is necessary to update your accounting information for a greater control of investments; In this sense, one of the most common procedures for effective accounting control is precisely the initial and final recognition given to the plantations and thereby guarantee the delivery of the commitments with the different claimants of the fruit, the work is structure with an introduction, where the existing problems are described, especially in the province of El Oro, the objective pursued in relation to carrying out the recognition, measurement and accounting record, through cash flows in banana production; the methodology is based on the descriptive method that is the one that is best adjusted to reach the goal, at the end you have the results of the valuation with a considerable increase of your profit for the biological asset within the banana activity through a correct implementation of international standards to achieve comparable and reliable financial statements.