Análisis de la medición de los activos agrícolas de rosas y flores de verano que produce la florícola Atopia Farms, de acuerdo con la aplicación contable de las Normas Internacionales de Informacion Financiera NIIF

Abstract

This research report seeks to determine the financial economic analysis of the accounting application in accordance with the IFRS to verify the adequate measurement of both the agricultural assets of the roses as well as the summer flowers produced by the flower company located in the province of Pichincha, carrying out a recognition of the financial statement information presented at the end of fiscal year 2022, with respect to control entities such as the SRI, Superintendency of Companies; according to current regulations, for rigorous compliance with the provisions of national and international standards. During the analysis we were also able to show the lack of knowledge and uncertainty of the current regulations on the part of the directors and heads of the farms, who transmit the necessary information for the accounting area that will later be reflected in the financial statements. Finally, conclusions and recommendations are determined for the strengthening of policies and procedures in the floristry that allow calculating and obtaining the reasonable cost of roses and summer flowers aligned with the IFRS.