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Alejados de la NIC 41: ¿Es correcta la valoración del patrimonio neto de las empresas agrarias?

Author

Listed:
  • Arimany, N.
  • Farreras, M.A.
  • Rabaseda, J.

Abstract

Este trabajo pretende detallar la prescripción de la NIC 41 Agricultura y su seguimiento a nivel español. Inicialmente existía una voluntad de asumir la NIC 41 pero la realidad muestra que la normativa contable española no aplica el valor razonable para los activos biológicos y productos agrarios, incluso cuando existen mercados activos que garantizan la formación de precios; es decir, la utilización del coste histórico se impone en las empresas españolas agrarias, a pesar de la existencia de importantes debates sobre la bondad del valor razonable, lo que supone una valoración patrimonial diferente.

Suggested Citation

  • Arimany, N. & Farreras, M.A. & Rabaseda, J., 2013. "Alejados de la NIC 41: ¿Es correcta la valoración del patrimonio neto de las empresas agrarias?," Economia Agraria y Recursos Naturales, Spanish Association of Agricultural Economists, vol. 13(01).
    • Handle: RePEc:ags:earnsa:152820
    DOI: 10.22004/ag.econ.152820
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    References listed on IDEAS

    as
    1. Charles Elad, 2004. "Fair value accounting in the agricultural sector: some implications for international accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 621-641.
    2. Leandro Canibano & Araceli Mora, 2000. "Evaluating the statistical significance of de facto accounting harmonization: a study of European global players," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 349-369.
    3. Kathleen Herbohn, 2006. "Accounting for SGARAs: A Stocktake of Accounting Practice Before Compliance With AASB 141 Agriculture," Australian Accounting Review, CPA Australia, vol. 16(39), pages 62-76, July.
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    Keywords

    Agribusiness; Agricultural Finance;

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