Análisis del impacto de la aplicación de la NIC 41 en la presentación de estados financieros en las empresas productoras de banano de la ciudad de Machala 2019.

Abstract

Ecuador is a country characterized by its dedication to agriculture in the exploitation of natural resources, specifically in banana production; During the years 2009, 2010 and 2011 this activity had to benefit from the application of IAS 41 to carry out the control of its biological assets. That is why today the Superintendency of Company Securities and Insurance is the regulatory entity subject to the control and surveillance of companies, in which entities have the obligation to register and present financial statements under the guidelines established by the normative. In this sense, to solve the problem, the research proposes to analyze the impact of the application of IAS 41 in the presentation of Financial Statements of the banana-producing companies of the city of Machala 2019, through the application of theoretical methods which was used for the construction and development of theories, in addition to empirical methods for the application of measurement instruments such as the survey and documentary analysis. With the results obtained, it was concluded that the banana-producing companies due to ignorance do not correctly apply IAS 41 when preparing their financial statements, which causes a decrease in liquidity and profitability.