Propuesta metodológica para la aplicación de la NIC41 en las empresas arroceras del cantón Guayaquil.

Abstract

The following degree work presents a methodological proposal for the application of NIC 41 “Agriculture” in the agricultural sector, specifically in the processes of rice cultivation within canton of Guayaquil from the preparation of the soils, use of fertilizers, fungicides and until the moment of its harvest. This methodological proposal proposes the correct recognition of biological assets within the two harvests that occur during the year (Winter and summer)under the International Accounting Standards. In addition, this paper has a retrospective design and descriptive study type, where it will be based on past data from companies engaged in rice cultivation activity and, to explain the accounting processes for asset recognition. For the methodology of the work, a qualitative approach was used through the interview tool with accounting experts with experience in the area of agriculture. Thanks to these procedures, it was possible to determine the best method of valuation of biological assets, by means of a case study of a rice field located in Guayaquil and by determining the most common errors that accountants make in the registration of biological assets.