Accounting treatments of biological assets and agricultural products

Mostrar todas las versiones(2)

Fil: Marrufo Garcia, Rubén Darío. Dr. Rafael Belloso Chacin University. Faculty of Administrative Sciences; Venezuela.

Guardado en:
Detalles Bibliográficos
Autores principales: Marrufo Garcia, Rubén Darío, Cano Morales, Abel María
Formato: Artículo publishedVersion
Lenguaje:Inglés
Publicado: Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración 2021
Materias:
Biological assets
Farm products
Colombian farms
Accounting standards
Acceso en línea:https://hdl.handle.net/20.500.12219/3566
Aporte de:
Repositorio Institucional Digital de la UNaM (RIDUNAM) de Universidad Nacional de Misiones
id I77-R195-20.500.12219-3566
record_format dspace
spelling I77-R195-20.500.12219-35662023-08-16T14:04:11Z Accounting treatments of biological assets and agricultural products Marrufo Garcia, Rubén Darío Cano Morales, Abel María Biological assets Farm products Colombian farms Accounting standards Fil: Marrufo Garcia, Rubén Darío. Dr. Rafael Belloso Chacin University. Faculty of Administrative Sciences; Venezuela. Fil: Cano Morales, Abel María. University of Medellin. Faculty of Economic and Administrative Sciences; Colombia. 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. 2021-01-20 info:eu-repo/semantics/article info:ar-repo/semantics/artículo info:eu-repo/semantics/publishedVersion https://hdl.handle.net/20.500.12219/3566 eng info:eu-repo/semantics/altIdentifier/doi/https://doi.org/10.36995/j.visiondefuturo.2021.25.02R.002.en info:eu-repo/semantics/altIdentifier/urn/https://revistacientifica.fce.unam.edu.ar/index.php/visiondefuturo/article/view/489/357 info:eu-repo/semantics/openAccess application/pdf application/pdf 329.5 KB Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
institution Universidad Nacional de Misiones
institution_str I-77
repository_str R-195
collection Repositorio Institucional Digital de la UNaM (RIDUNAM)
language Inglés
topic Biological assets
Farm products
Colombian farms
Accounting standards
spellingShingle Biological assets
Farm products
Colombian farms
Accounting standards
Marrufo Garcia, Rubén Darío
Cano Morales, Abel María
Accounting treatments of biological assets and agricultural products
topic_facet Biological assets
Farm products
Colombian farms
Accounting standards
description Fil: Marrufo Garcia, Rubén Darío. Dr. Rafael Belloso Chacin University. Faculty of Administrative Sciences; Venezuela.
format Artículo
Artículo
publishedVersion
author Marrufo Garcia, Rubén Darío
Cano Morales, Abel María
author_facet Marrufo Garcia, Rubén Darío
Cano Morales, Abel María
author_sort Marrufo Garcia, Rubén Darío
title Accounting treatments of biological assets and agricultural products
title_short Accounting treatments of biological assets and agricultural products
title_full Accounting treatments of biological assets and agricultural products
title_fullStr Accounting treatments of biological assets and agricultural products
title_full_unstemmed Accounting treatments of biological assets and agricultural products
title_sort accounting treatments of biological assets and agricultural products
publisher Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
publishDate 2021
url https://hdl.handle.net/20.500.12219/3566
work_keys_str_mv AT marrufogarciarubendario accountingtreatmentsofbiologicalassetsandagriculturalproducts
AT canomoralesabelmaria accountingtreatmentsofbiologicalassetsandagriculturalproducts
_version_ 1809365838945320960

Ejemplares similares