Valoración del activo biológico mediante la aplicación de la NIC 41 y su incidencia en los estados financieros de una empresa camaronera del cantón Machala en el periodo 2021.

Abstract

The present investigation was raised with the purpose of verifying if the valuation of the biological asset is carried out through the application of IAS 41 and its impact on the financial statement of a shrimp company in the Machala canton in the period 2021, for the full development of the In the investigation, we proceed to discuss, propose and design the methodologies and tools to use which provide reliable and truthful information. The research methodologies allow this research work to be carried out and the data or sample collection is carried out on a referential group of workers who are directly immersed in the production phases, either empirically or professionally, which It will allow the shrimp company in the city of Machala, applying quantitative and qualitative methodologies, to establish the variables to improve or correct. The use of tools such as interviews and documentary analysis of accounting and cost information provided by the same company was considered ideal, in the disclosure of the results it is determined that there are differences in accounting criteria due to the outdated knowledge for a certain reason. part of the sample interviewed with which it is concluded that there is an absence or lack of training, updates, and seminars.