Valoración del activo biológico de las empresas camaroneras con base en la NIC 41 de agricultura y la sección 34 de actividades especializadas

Abstract

In Ecuador, the Superintendency of Companies, Securities and Insurance (SCVS) established in 2006 the adoption and implementation in a gradual and mandatory manner, the International Financial Reporting Standards (IFRS) for all those regulated entities and operating subject to to the control of the aforementioned governmental body, as of January 1, 2009, through the publication of an implementation schedule established and approved in 2008 by the said control body.

The findings and results that emerged from the present investigation revealed that the adoption of the two methodologies for the registration of biological assets are different and their application in the reports and financial statements will depend on the Administration, the accounting policies and the operating processes of each. one of the entities, and its purpose is to make the accounting information and financial reports transparent so that this is a timely basis for the firm selection of high-level management decisions.