Aplicación de la nic 41: agricultura, en empresas bananeras de la provincia de El Oro.

Abstract

In Ecuador, the agricultural sector is one of the main economic engines where the banana activity stands out, for this reason the companies that carry out this line of business are immersed in the changes that are generated in globalized markets, making it essential that they present their financial information. in accordance with International Accounting Regulations, presenting standardized information that will attract potential investors. Among these standards we have the one that regulates the accounting treatment of biological assets, which forms the area of study of this research work whose objective is to determine the application of IAS 41 in banana companies in the province of El Oro from its information. financial. The methodology used involved a quantitative, inductive and descriptive approach, applying a checklist as an information collection instrument, which is made up of the main accounts linked to the biological asset, obtaining from the results that there is a small number of companies that apply the criteria in accordance with what is established in the accounting regulations of the study.