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El efecto tributario en la depreciación de las plantas productoras de cacao y su tratamiento contable

Author

Listed:
  • Gastón Suarez Gallegos
  • Linder Maribel Saltos Plúas
  • Wiler Alberto Baque Galarza

Abstract

La Norma Internacional de Contabilidad NIC 41 fue aprobada por el consejo de Normas Internacionales de Contabilidad (IASB) en el año 2014, la cual, permite verificar las transacciones al momento de presentar los estados financieros, como son: estado de situación financiera, estado de resultado integral, los cuales son la base para evaluar los futuros beneficios económicos. La aplicación esta Norma resultó muy útil al sector agrícola, debido a que los activos biológicos como animales y plantas vivas, así como, las plantaciones de cacao, palma africana, cerdos, ganado, entre otros, son valorados razonablemente.

Suggested Citation

  • Gastón Suarez Gallegos & Linder Maribel Saltos Plúas & Wiler Alberto Baque Galarza, 2019. "El efecto tributario en la depreciación de las plantas productoras de cacao y su tratamiento contable," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 251, january.
    • Handle: RePEc:erv:observ:y:2019:i:251:29
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