Métodos de valoración de los activos biológicos en una compañía productora de banano en el Ecuador.

Abstract

The current paper develops the fair value measurement of a biological asset in a company with protected name, which I had given it the initials RBP for identification. Through the obtained data from this company, it will be able to appreciate how the method used by RBP is the ideal, considering the 2021 Ecuadorian market. Through the paper lecture you will be able to see different valuation techniques that could be apply for the valuation of this assets and the disclosures of the available data. These valuation techniques are, the market technique, revenue technique and cost technique; nevertheless, we chose to apply the revenue because there is no active market on biological assets (banana) before its harvest, that is why the projection based on future revenue from sales taken to present value is the most reliable way to determine the fair value. El resultado de esta investigación determinó la aplicación del enfoque de ingresos es el más razonable al momento de establecer la valoración de los activos biológicos racimos de banano. The result of this paper will lead the lector to figure out that the applied technique is the most reasonable at the valuation of biological assets.