Publicación:

Aplicación del marco normativo internacional contable (NIC/NIIF) para el reconocimiento y valoración del activo biológico en las plantaciones de palma de aceite las plantaciones de palma de aceite en el departamento del Meta

Resumen

This research work is developed to analyze the application of the international accounting regulatory framework (IAS / IFRS) for the recognition and valuation of biological assets in oil palm plantations in the department of Meta. To achieve this, aspects were raised general, theoretical, and practical constructing legal and conceptual frameworks that support this research. Within the development of said research and requirements to fulfill each of the specific objectives, the regulations to be taken into account during the development of this document were established. In the same way, the information provided by FEDEPALMA regarding the behavior of oil palm in the country was supported, evidencing a notable growth of the Department of Meta in this economy, which makes the application even more important of the IFRS among these companies, since with this, apart from the fact that it is sought that the companies recognized first-hand their losses and profits, the company is sought to be able to show its financial information to foreign companies. In the same way, it will be identified with the development of this research that not all the palm trees of the department of Meta the international accounting framework, since it still carries the accounting process as a current asset without carrying out all the costs and expenses for the recognition and identifies by the degree of progress the cost of the biological asset both in the unproductive phase and in the production phase. Finally, in the present work, an application proposal is made for those companies that are still in transition from local regulations to international regulations in order to provide support for the accounting organization and the accounting policy model to adopt to fully comply with the international accounting framework for the recognition and valuation of the biological asset with the steps to be carried out, establishing specific guidelines of vital importance for its process in generating reliable and useful financial information to make decisions.