Propuesta metodológica para la aplicación de la NIC 41 en el sector porcicultor del cantón El Triunfo.

Abstract

The objective of this research is to propose an analysis of the application of the international accounting standard 41 in the pig sector in the canton of, El Triunfo, since this standard allows to measure biological assets in a more reliable way, and obtain results of financial information more reasonable and consistent decision-making. It was carried out through a qualitative approach, since it was used as tools, the interviews, and a case study in terms of the results of the interviews were directed to people specialized in that standard and with experience in that business line, because they can contribute with the reality of companies that adhere to the IAS 41 standard, on the other hand, a practical case study was developed for the application of a company, whose business line is the breeding and reproduction of pigs, since the costs and expenses that are incurred during the life cycle of these pigs, and thus be able to measure the fair value.