Reconocimiento y medición del activo biológico camarón mediante la norma internacional de contabilidad 41 agricultura.

Abstract

The shrimp activity is one of the main source that provides jobs and tributes to the state, the research has as a general objective to recognize and measure the biological asset shrimp through the international accounting standard 41 agriculture of an oar shrimp company located on the site Tendales of Cantón el Guabo, in order to know its fair value and its respective accounting record. In its structure the work includes the introduction where the importance of the shrimp activity and of the NIC 41 in Ecuador is highlighted, the methodology used was the descriptive one which allowed to obtain the real information that the company offers regarding its costs and value of sale of the shrimp, followed by the development in which theoretical fundamentals are detailed and the respective gain is presented by the final recognition according to the international accounting standard model where a profit is obtained by subtracting the value of the biological asset measured at cost and biological asset measured at fair value.