ACCOUNTING TREATMENT OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS
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| Format: | Artículo científico |
| Sprache: | en |
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Universidad Nacional de Misiones
2021
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| _version_ | 1876461405825138688 |
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| author | Rubén Dario Marrufo Garcia |
| author_facet | Rubén Dario Marrufo Garcia |
| contents | ACCOUNTING TREATMENT OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS Rubén Dario Marrufo Garcia Abel Maria Cano Morales Administración y Contabilidad Farm products Colombian farms Biological Assets Accounting Standards It should be mentioned that this work that is presented, as a result of research, corresponds to the management and accounting treatment that can be given to Biological Assets in Latin American companies in the agricultural sector, and its purpose is to demonstrate the influence that exists between the importance given to low financial accounting (IAS / IFRS) and poor reciprocity in accounting management and accounting practices that are effectively applied in the agricultural sector, especially in SMEs, thereby causing some cracks. However, it can be stated that the reasons for the possible fissures that may exist are attributed to the fact that the current general accounting standards do not adapt very well to the particularities of the agriculture sector and are relatively difficult, and costly to implement. 2021 artículo científico 1669-7634 https://www.redalyc.org/articulo.oa?id=357966632004 https://www.redalyc.org/journal/3579/357966632004/ https://www.redalyc.org/journal/3579/357966632004/html/ https://www.redalyc.org/journal/3579/357966632004/357966632004.epub https://www.redalyc.org/journal/3579/357966632004/movil https://doi.org/10.36995/j.visiondefuturo.2021.25.02R.002.en en http://www.redalyc.org/revista.oa?id=3579 Revista Científica "Visión de Futuro" application/pdf Universidad Nacional de Misiones Revista Científica "Visión de Futuro" (Argentina) Num.2 Vol.25 |
| format | Artículo científico |
| id | redalyc_357966632004 |
| institution | Redalyc |
| language | en |
| publishDate | 2021 |
| publisher | Universidad Nacional de Misiones |
| spellingShingle | ACCOUNTING TREATMENT OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS Rubén Dario Marrufo Garcia Administración y Contabilidad Farm products Colombian farms Biological Assets Accounting Standards ACCOUNTING TREATMENT OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS Rubén Dario Marrufo Garcia Abel Maria Cano Morales Administración y Contabilidad Farm products Colombian farms Biological Assets Accounting Standards It should be mentioned that this work that is presented, as a result of research, corresponds to the management and accounting treatment that can be given to Biological Assets in Latin American companies in the agricultural sector, and its purpose is to demonstrate the influence that exists between the importance given to low financial accounting (IAS / IFRS) and poor reciprocity in accounting management and accounting practices that are effectively applied in the agricultural sector, especially in SMEs, thereby causing some cracks. However, it can be stated that the reasons for the possible fissures that may exist are attributed to the fact that the current general accounting standards do not adapt very well to the particularities of the agriculture sector and are relatively difficult, and costly to implement. 2021 artículo científico 1669-7634 https://www.redalyc.org/articulo.oa?id=357966632004 https://www.redalyc.org/journal/3579/357966632004/ https://www.redalyc.org/journal/3579/357966632004/html/ https://www.redalyc.org/journal/3579/357966632004/357966632004.epub https://www.redalyc.org/journal/3579/357966632004/movil https://doi.org/10.36995/j.visiondefuturo.2021.25.02R.002.en en http://www.redalyc.org/revista.oa?id=3579 Revista Científica "Visión de Futuro" application/pdf Universidad Nacional de Misiones Revista Científica "Visión de Futuro" (Argentina) Num.2 Vol.25 |
| title | ACCOUNTING TREATMENT OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS |
| topic | Administración y Contabilidad Farm products Colombian farms Biological Assets Accounting Standards |
| url | https://www.redalyc.org/articulo.oa?id=357966632004 https://www.redalyc.org/journal/3579/357966632004/ https://www.redalyc.org/journal/3579/357966632004/html/ https://www.redalyc.org/journal/3579/357966632004/357966632004.epub https://www.redalyc.org/journal/3579/357966632004/movil https://doi.org/10.36995/j.visiondefuturo.2021.25.02R.002.en |