Análisis de la Norma Internacional de Contabilidad 41 (NIC 41-activos biológicos) en las empresas florícolas ubicadas en el cantón Mejía año 2019.

Abstract

In this research work, the objective of which is to determine the fidelity of the fair value of the business actions of the floriculturists located in the Canton Mejia, and their compliance with the approaches of IAS 41 is carried out through a methodology quantifies, from which the development of surveys is given, from which it has been shown, as the main results, that the identification of fair value moderately affects the economy of flower companies, due to the fact that there is no clear observation of the value of the flowers, which does not allow a real value of the products to be counted, thus affecting the business economy.