Accounting treatments of biological assets and agricultural products
Fil: Marrufo Garcia, Rubén Darío. Dr. Rafael Belloso Chacin University. Faculty of Administrative Sciences; Venezuela.
| Main Authors: | , |
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| Format: | info:eu-repo/semantics/article |
| Language: | English |
| Published: |
Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
2021
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| Subjects: | |
| Online Access: | https://hdl.handle.net/20.500.12219/3566 |
| _version_ | 1814554981884231680 |
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| 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 |
| collection | Repositorio RIDUNaM |
| description | Fil: Marrufo Garcia, Rubén Darío. Dr. Rafael Belloso Chacin University. Faculty of Administrative Sciences; Venezuela. |
| format | info:eu-repo/semantics/article |
| id | ir-20.500.12219-3566 |
| institution | Universidad Nacional de Misiones |
| language | English |
| publishDate | 2021 |
| publisher | Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
| record_format | dspace |
| spelling | ir-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 |
| 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 |
| title | 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_short | Accounting treatments of biological assets and agricultural products |
| title_sort | accounting treatments of biological assets and agricultural products |
| topic | Biological assets Farm products Colombian farms Accounting standards |
| url | https://hdl.handle.net/20.500.12219/3566 |
| work_keys_str_mv | AT marrufogarciarubendario accountingtreatmentsofbiologicalassetsandagriculturalproducts AT canomoralesabelmaria accountingtreatmentsofbiologicalassetsandagriculturalproducts |
Accounting treatments of biological assets and agricultural products