Examinando por Materia "Aguacate Hass - cultivo"

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    Metodología de valoración de activos biológicos a valor razonable según las Normas Internacionales de Información Financiera Plenas – NIIF aplicado al cultivo del Aguacate Hass
    (Universidad EAFIT, 2018) Restrepo Arboleda, Wilmar Alexander; Úsuga David, Iván Darío; Agudelo Zapata, Rodrigo Antonio
    To adopt of new and good practices in companies to advance in your negotiations and growth in the market has generated the need to implement the International Financial Reporting Standards (IFRS) - NIIF in Colombia, hence with law 1314 of 2009, the Colombian state defines the principles and rules of accounting and financial information and assurance of information, thus formalizing its adoption -- In the development of the present investigation will be the full IFRS (NIIF Plenas - Colombia) and within these there is a rule that deals exclusively with the way to value at fair value the assets and liabilities, it is the NIIF13, that specific rule the treatment of the Fixed financial assets and non-financial assets -- As for the fixed assets of a company, there is one of special interest in this research are the biological assets, assets that are very common in our economy little regulation exists, hence NIC 41 this dedicated exclusively to the explanation and valuation of this type of assets -- Based on NIC 41 and NIIF 13, a methodology for valuation and application of the same to a biological asset of the real sector, such as hass avocado cultivation, which has become one of the most demanded products at an international level with a growth of 3%, due to its nutritional and vitamin properties, becoming an investment opportunity for Colombia