Agricultural production costs within the framework of international financial regulations
Keywords:
Agricultural accounting, biological assets, inventoriesAbstract
The constant evolution of international financial regulations has had an important impact in the field of agricultural production cost management, from its theoretical conception to financial practice. This article intends to reflect these changes through the analysis of a case of application of production costs for this sector, issuing positive conclusions on the implementation of the regulations and the advances that have been registered in the last decades, establishing a summary of production costs, direct, indirect and general costs in production for the case under study with real data.
DOI: https://doi.org/10.31164/bcoyu.18.2018.673
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/673
References
Cesaro, Marongiu, Arfini, Donati, Capelli, 2008, Farm Accountancy Cost Estimation and Policy Analysis of European Agriculture, recuperado de: http://www.slu.se/facepa
IASB –International Accounting Standards Board, 2001: NIC 41 Agricultura, IASCF
IASB –International Accounting Standards Board, 2005: NIC 41 Agricultura, IASCF
IASB –International Accounting Standards Board, 2005: NIC 2 Inventarios, IASCF
Mere, 2017, Modificaciones a la norma contable sobre productos biológicos, Perú, https://perspectivasperu.ey.com/2016/07/13/modifica-ciones-norma-contable-productos-biologicos/
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