Impacto de la NIC 41 en la presentación de la información financiera de la empresa Agrimroc S.A. en el año 2019.

Abstract

In the present research work, the problem related to the application of the IAS 41 regulation in the financial statements of the company AGRIMROC S.A. is addressed. For the correct development of the investigation, it was necessary to carry out a survey of the information through interviews and documentary analysis. These tools allowed us to understand how the application of the regulations has been carried out within the company's accounting. The main conclusions are that the lack of policies and procedures in the application of the rules prevented obtaining financial information that adequately reflects the situation of the company. In addition, it was noted that it is important to understand the cycle of growth and change management that the elements of a biological asset have in order to properly apply fair value measurement techniques.