Análisis de la aplicación sección 34 de la NIIF para pymes en las empresas productoras bananeras, provincia de El Oro.

Abstract

In our country, the banana sector is one of the main engines that move the national economy, due to the impact it has on thousands of families who directly or indirectly depend on its production and marketing to cover their basic needs and for the taxes they generate for the State; The objective of the investigative work is to analyze the use of section 34 of the IFRS for SMEs in the province of El Oro of a sample of related companies on the portal of the Superintendence of Companies, Securities and Insurance; following an analytical and descriptive methodology to obtain qualitative and quantitative data from the application of accounting regulations worldwide, which allows them to obtain reliable and reliable data for making correct management decisions; Among the main results, it stands out that all organizations have biological assets, either as plants in growth or production and that the majority value these investments through the fair value less the associated sales costs; It is concluded that there is a need to promote these practices so that the administration can implement the best strategies and policies for the benefit of its investors.