Impacto del seguro agrícola contra desastres naturales en el riesgo de inversión agrícola de los agricultores del sector de Daule.

Abstract

The presentation of financial statements is a necessary function for Ecuadorian companies in this case those dedicated to agricultural activities maintain certain development limitations, due to the high risk of investment in the face of natural disasters, which keeps the sector apart from being the leader of the regional production The impact of agricultural insurance on the financial statements must be analyzed from IAS 41. Several specific objectives were established such as establishing empirical theoretical references on natural disaster insurance and the application of IAS 41 in agricultural businesses in the agricultural sector. from Daule; develop a conceptual and legal framework for the use of agricultural insurance against natural disasters and IAS 41; design a methodological framework in the investigation that obtains the necessary information for the development of the proposal. The study population is delimited in the rice fields of Daule, according to the Ministry of Agriculture (2019) there are 1,662 farmers registered in the national rice planting plan in the Daule sector. The average farmer does not specifically know what IAS 41 consists of, in general they empower their accounting consultants about the correct use of the financial and accounting standards to these. Only a few farmers had applied the use of IAS in the sowing of Caluma oranges. It is concluded that, the application of IAS 41, according to the theory explains, grass should be considered as a biological asset, that portion that the farmer separates for the next planting and the rest would go to IAS 2, bone to that of inventories, This situation is easily demonstrable, since seed certifications are given by the same companies that sell them as in the sector that specializes in long grain rice.