Propuesta metodológica simplificada para la medición del valor razonable bajo NIIF de activos biológicos : estudio de caso empresa floricultura de la sabana de Bogotá

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 simp... Mehr ...