IDEAS home Printed from https://ideas.repec.org/a/erv/observ/y2019i25743.html
   My bibliography  Save this article

Aplicación de la NIC 41 agricultura (activos biológicos) y su incidencia en los resultados de los estados financieros de la empresa BIOSHRIMP

Author

Listed:
  • David Reyes Andrade
  • Danny Heriberto Delgado Lugmaña

Abstract

La investigación tuvo como principal objetivo, evaluar la aplicación de la NIC 41 AGRICULTURA (Activos Biológicos) y su incidencia en los resultados de los estados financieros al cierre de cada ejercicio fiscal en una empresa camaronera denominado Caso de Estudio; poniendo en marcha la técnica y modelo de valoración que mencionada norma internacional pone a consideración de los usuarios para medir y determinar cabalmente el valor razonable del activo biológico camarón, en conciliación con la normativa tributaria ecuatoriana para su posterior análisis contable y tributario con la finalidad de no tributarizar la contabilidad y por último evaluar de qué manera incide su impacto financiero.

Suggested Citation

  • David Reyes Andrade & Danny Heriberto Delgado Lugmaña, 2019. "Aplicación de la NIC 41 agricultura (activos biológicos) y su incidencia en los resultados de los estados financieros de la empresa BIOSHRIMP," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 257, july.
    • Handle: RePEc:erv:observ:y:2019:i:257:43
    as

    Download full text from publisher

    File URL: https://www.eumed.net/rev/oel/2019/07/estados-financieros-bioshrimp.html
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    empresa BIOSHRIMP.;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:erv:observ:y:2019:i:257:43. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Lisette Villamizar (email available below). General contact details of provider: http://www.eumed.net/cursecon/ecolat/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.