Tratamiento contable del activo biológico tilapia bajo NIC 41.

Abstract

In this work of a complex nature, the costs that arise from the production process of the biological active tilapia are estimated, the same that has a duration of 6 months for its development propitiated from the sowing. In this sense, the initial investment, elements of the cost by processes and its measurement and valuation under international accounting standard 41 were taken into account. For its analysis and development, the processes derived from aquaculture production were determined, their stages and their application described from the documentary observation of scientific articles, books and regulations applicable to the subject; in addition to the chair of agricultural accounting. Among the main findings are evidenced the stages ranging from the preparation of swimming pools, planting, growth, fattening and harvesting of tilapia; for all this, economic resources intervene and that when grouped together generate costs in the processes, generating through each one monetary needs used in the different factors of production determinants of the cost of production such as raw material, labor and indirect costs of production.