Efecto del valor razonable en los activos biológicos de las empresas ganaderas en la provincia de Pichincha

Abstract

Analysis of the impact of fair value on livestock companies in Ecuador requires a rigorous and systematic approach to understand its influence on financial and operational management. This includes reviewing relevant accounting literature and principles, establishing a solid theoretical foundation to define key concepts and variables. The general objective is to analyze the effect of fair value on the biological assets of livestock companies in the province of Pichincha, and the specific objectives are to determine the benefits and limitations of this method in the financial management of the sector, to investigate the challenges and opportunities faced by livestock companies when applying fair value in the accounting of their biological assets, and to evaluate how the adoption of fair value affects the valuation of biological assets in livestock companies in the province of Pichincha. The research will be quantitative, focused on 27 companies of different sizes (large, medium, small and microenterprises) according to the National Classification of Economic Activities. The results show that the majority of the companies surveyed are small (63%), followed by medium (19%) and large (18%), providing a comprehensive vision of the livestock sector in Pichincha. Research reveals that large companies tend to value their biological assets more frequently, suggesting a need for more current data for strategic decisions, although there is a mixed perception about the accuracy of fair value.