Tesis
Implementación modelo contable y financiero bajo NIIF para pymes sección 34.2 agricultura en cultivo de palma africana
Autor
Carvajal Álvarez, Renesalge
Hoyos Hernández, Rolando Alberto
Marulanda Cardona, Luis Darío
Institución
Resumen
International accounting standards for SMEs represent a challenge for Colombian companies, due to the changes proposed in the decree 3022 of 2013 concerning the applicable to companies that are classified in Group 2 regulations. The purpose of this work is to develop an accounting and financial model for the treatment of agriculture under the IFRS for SMEs Agriculture Section 34.2 and Section 13 Inventories in a company whose purpose is the cultivation of African palm; likewise, establish significant accounting and financial effects against Decree 2649 of 1993 and their disclosure in the financial statements. This research is important for the accounting management of companies in the agricultural sector and especially cultivating African palm, as it involves substantial changes versus management accounting processes under Decree2649 of 1993.
To develop this research it was based on the financial information of a business in the agricultural sector with over 15 years of experience in the cultivation of African palm, which does not currently have an economic and financial model defined within the organization assessment and management of crops, being necessary to collect basics about oil palm plantations, work experiences developed in agriculture, implementation of models in international cases and consultation of specific and general regulations applicable to the sector. With the implementation of the proposed under international accounting standards for SMEs, accounting and financial model will be contributed to the improvement of systems of accounting and financial reporting of accounting and financial reporting of the company's palm cultivation African, providing enough for costing their activities and the accounting recognition of the industry transactions own tools as well as an information system that provides greater reliability for investors, customers and shareholders.
The accounting and financial model had a positive result, by allowing to know the profitability of crops for each segment and establish the correct application of costs, differentiating between the value of biological assets and the costs associated with stocks, according to the requirements outlined in IFRS for SMEs Agriculture Section 34.2 and Section 13 Inventories. This model can serve as a basis for management accounting under IFRS for SMEs in the agricultural sector companies in Colombia, whohandle biological assets in the production process.