Tratamiento contable bajo NIC 41 en la crianza cunicula.

Abstract

The International Accounting Standard 41 establishes the accounting procedures, reports and information related to agricultural activities, therefore the purpose of this research work is to determine the accounting treatment under IAS 41 for a rabbit breeding company; provide the productive process of the rabbits and the identification of their real costs, through the approach of a case that allows determining the most appropriate accounting process and promoting the understanding of this regulation. For this, the study has been developed under the quantitative approach, in which IAS 41 will continue as the main source of information and in the same way information will be included in various databases and texts related to the research topic, as results will be could appreciate that the most decisive productive process is phase 2 that corresponds to lactation, weaning and rearing since they incur raw material costs, direct and indirect labor and food.