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Análise do impacto do ajuste a valor justo dos ativos biológicos no resultado anual
(Universidade do Vale do Rio dos Sinos, 2016-01-21)
In 2009 the pronouncement of the Accounting Pronouncements Committee (CPC) 29, about Biological Assets and Agricultural Products, changed the accounting of these assets by companies. Among the changes are the periodic ...
Análise do impacto do ajuste a valor justo dos ativos biológicos no resultado anual
(Universidade do Vale do Rio dos Sinos, 2016-01-21)
In 2009 the pronouncement of the Accounting Pronouncements Committee (CPC) 29, about Biological Assets and Agricultural Products, changed the accounting of these assets by companies. Among the changes are the periodic ...
Accounting treatments of biological assets and agricultural products
(Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración, 2021-01-20)
It should be mentioned that this work that is presented, as a result of research, corresponds to the management and accounting treatment that can be given to Biological Assets in Latin American companies in the agricultural ...
Classificação e mensuração de ativos biológicos de matrizes de frango de corte
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2014-12-05)
Since the elaboration of IAS 41 and CPC 29 the accounting treatment related to the biological assets has been subject of many studies. However, there is still doubt concerning the fair value measurement of biological assets ...
Impacto nos resultados da demonstração dos ativos biológicos a luz das normas nacionais e internacionais
(Universidade do Vale do Rio dos Sinos, 2019-05-31)
The agribusiness presents meaningful results for the PIB (GDP – Gross Domestic Product), so it increases the search for trustful accounting information to support the decision making in the rural area. The objective of ...
Impacto nos resultados da demonstração dos ativos biológicos a luz das normas nacionais e internacionais
(Universidade do Vale do Rio dos Sinos, 2019-05-31)
The agribusiness presents meaningful results for the PIB (GDP – Gross Domestic Product), so it increases the search for trustful accounting information to support the decision making in the rural area. The objective of ...
Análisis financiero de la NIIF para pymes sección 34 en hacienda bananera la ganga del cantón Simón Bolívar, provincia del Guayas
(2022)
The objective of this research report is to analyze the financial information in the "La Ganga" Banana Farm once the IFRS for SMEs Section 34 has been applied. This standard recognizes and measures the biological asset or ...