Publicación:

Análisis del proceso de medición de activos biológicos en la caña de azúcar en pymes en Colombia, según normas internacionales

Resumen

Companies in Colombia try to update themselves according to the new international standards, where significant impacts have been caused, such as accounting theory, accounting information systems, as well as a regulatory framework for the presentation of financial statements, thus carrying out a global procedure for improve the efficiency of organizational processes. Taking into account the aforementioned, the project is going to focus on the activities of economic entities that belong to the primary sector, as regards agriculture, where the extraction and obtaining process of the natural resource is carried out. For this reason, the objective of this research is to analyze the process of measurement of biological assets in the agricultural sector in Colombia, according to international standards, the methodology that will be used for this purpose, is the documentation in books, on WEB pages, where You will find that you have a more accurate vision of the stated objective.