Publicación: Medición, valoración y registro con NIIF del recurso hídrico en la producción arroz para México
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The purpose of this paper is to analyze from the perspective of the implementation of the International Financial Reporting Standards in the process of measuring, assessing and recording the water footprint in rice and cereal production in Mexico. Likewise, it seeks to know the legislation on tax, commercial and safeguard matters that govern for the rice sector, the prevention of the environmental impact that arises from the cultivation, production and commercialization. Also, it is intended to know what is the management that is given to the water footprint resulting from agricultural production, taking into account that this field is one of the most important in Mexico due to its high consumption and that the production of rice leaves a wide water footprint, which causes a gradual deterioration of the resource, putting at risk the future producer of the cereal. The above in order to offer greater financial transparency, knowing the investment cost of water resources and the environmental impact that results from this process. It is concluded that the measurement, valuation and registration, according to the IFRS in Mexico are carried out in an adequate way, however, the necessary follow-up is not carried out to achieve a relevant performance of the same.