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Una mirada a la NIC 41 Agricultura en la actividad contable de Cuba

Author

Listed:
  • Peña Breffe, Raudelis

    (Escuela Superior de Cuadros del Estado y del Gobierno)

Abstract

En el presente trabajo se muestra la necesidad de armonizar la Norma Internacional de Contabilidad (NIC) 41 Agricultura en Cuba, ante el contexto relativo a la armonización contable internacional. Es importante promulgar una norma armonizada a la agricultura para que los estados financieros de las empresas agrarias cubanas estén acorde con la normativa internacional y permitan reflejar los procesos de transformación biológica, teniendo presente las particularidades de la economía cubana.

Suggested Citation

  • Peña Breffe, Raudelis, 2018. "Una mirada a la NIC 41 Agricultura en la actividad contable de Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(3), pages 59-63.
    • Handle: RePEc:ris:rcubfp:0071
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    More about this item

    Keywords

    contabilidad;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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