Tratamiento contable para la valoración, reconocimiento y medición de un activo biológico en el del cultivo de aguacate Hass en los estados financieros de una unidad productiva agrícola de acuerdo con la sección 34 de las NIIF para pymes.

Abstract

At present it is of vital importance that companies adopt policies and measures that generate value to their entity, in the same way the same trade and its regulation has made entities enter an environment of globalization, for the principles, accounting and financial reporting standards and information assurance in Colombia took place the process of implementing the International Financial Reporting Standards (IFRS) o NIIF en colombia. In the development of this research, the NIIF for PYMES will address a specific issue such as the fair value measurement of assets and liabilities, is section 34. In the case of an enterprise’s fixed assets, relevance will be given to the issue of biological assets, since it is on this research that the treatment of these assets is based. Based on the NIIF for PYMES section 34 and NIC 41, a methodology for the recognition and measurement of avocado hass cultivation in the financial statements of an agricultural production unit is presented to enable farmers to generate value in their productive units and contribute to the region’s economy.