The harmonisation of accounting standards, as part of the adoption of IFRS issued by the IASB, in Colombia and as required under Colombian Law 1314 of 2009 requires resident companies that are involved in agriculture to adopt new procedures for preparing financial information. Colombian resident companies must now measure biological assets at fair value less costs to sell, the processes involved in this fair value less costs to sell technique represents considerable difficulty for companies with limited technical resources in administration and finance. This study pursues the search for a simplified proposal for structuring and measuring, under acceptable parameters, reasonable values for biological assets. The general methodology used is through a case study, firstly consisting of a review of the state of the art about fair value measurement techniques applied to agricultural crops, to continue with an identification of main variables and their simplification, and, finally, conclude with the application of the simplified model in a Colombian flower company. The main conclusions of the study lie in a simplified measurement structuring using discounted cash flow techniques, by estimating them based on each of the biological and financial variables of the model, including the choice of an appropriate simplified discount rate. ; El proceso de armonización contable en Colombia, promovido por la Ley 1314 de 2009, insertó a las compañías agrícolas del país de diversas estructuras en una transformación de sus procedimientos de elaboración de información financiera, promovida por la adopción de las NIIF emitidas por el IASB. Esta adopción conlleva a la obligación de medir activos biológicos al valor razonable menos costos asociados con la venta, una técnica que presenta un alto nivel de dificultad para empresas cuya robustez administrativa y financiera es limitada. Este estudio persigue la búsqueda de una propuesta simplificada de estructuración y medición, bajo parámetros aceptables, de valores razonables para activos ...