Análisis de la aplicación de la NIC 41 en los activos biológicos de las plantaciones de banano.

Abstract

The International Accounting Standard (IAS 41) is in charge of determining the accounting treatment, the presentation of the financial statements and the information to be disclosed of the agricultural companies, of the biological assets of the entity from its growth, degradation, production and procreation, as well as the initial assessment of production up to the point of harvest or collection. Therefore, for this research, an analysis of the application of this standard was carried out in the biological assets of banana plantations, in order to identify the accounting accounts involved. By applying the quantitative method with which the investigation will be carried out and taking as a reference financial statements of agricultural and banana exporting companies in the city of Machala, information that was obtained from the Superintendency of Companies, leaving as a result that a large part of the companies does not apply the regulation for the accounting treatment of their biological assets. Therefore, it was concluded that most of these companies do not apply this regulation due to the difficulty at the time of making the application, because they consider that it is presented in a very general way, since it is difficult for them to obtain all the information. necessary for the preparation of the financial statements.