Dificultades y afectaciones en la aplicabilidad e implementación de la NIC 41 activos biológicos en las empresas agricultoras

Abstract

This article aims to analyze why companies in the agricultural sector face uncertainty and difficulties when applying IAS 41 due to the lack of clarity in the standard and the need to address specific situations for each type of biological asset, whether animal or plant, emphasizing how advisable it is to measure biological assets at fair value, since many small family farms encounter challenges to implement cost accounting due to the associated costs, resulting in deficiencies in the accuracy of cost accounting and the appearance of gaps in financial information.