Reconocimiento medición y registro contable del camarón según la norma internacional de contabilidad NIC 41.

Abstract

The present investigative work deals with one of the topics that has the most interest for the Country, it is precisely the shrimp production, its recognition, measurement and timely accounting record; For many years it has become a source of income for an important sector of the population, contributing in jobs and taxes to the state, which causes a harmonization of the economy and a better quality of life for those involved, in its structure, the work includes the introduction where the problem based on the accounting part stands out, which in the case of biological assets must be addressed mainly by the International Accounting Standard IAS 41 that entails the development of the study, as well as the objective that is to analyze the accounting process that affects the determination of the costs of shrimp production; It is important to note that in this section, the methodology used was descriptive to reach the established goal, then we have the development where the main literary aspects are related to the subject, as well as the presentation of the case study, and finally we describe the results where a gain is obtained under the fair value model established in IAS 41.