Propuesta metodológica para la aplicación de la NIC 41 en el sector ganadero vacuno del cantón Jipijapa.

Abstract

In this research paper, a methodological proposal is designed for the application of the International Accounting Standard 41, in the control of the financial statements of farmers in the canton Jipijapa, in which the management of biological assets is detailed, in this way a type of research was carried out under a mixed approach, through numerical measurement and statistical analysis, Likewise, the method of data collection was used, being the interview with structured and open questions to the actors involved in the research. The type of research was descriptive in that it allows detailed information to be obtained on the basis of the processes used in the rearing and marketing of cattle, which are measured by applying IAS 41. Thus determining the importance of the application of the rule in the accounting records of farmers in the canton of Jipijapa, since throughout their activities they have kept an empirical control of their biological assets, therefore, the present methodological proposal is proposed.