Bibliographic citations
De, L., Herrera, M. (2018). Análisis del impacto financiero por la modificación a la NIC 41 referido a las plantas productoras, en las empresas agroexportadoras del Perú [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/623552
De, L., Herrera, M. Análisis del impacto financiero por la modificación a la NIC 41 referido a las plantas productoras, en las empresas agroexportadoras del Perú [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/623552
@misc{renati/366390,
title = "Análisis del impacto financiero por la modificación a la NIC 41 referido a las plantas productoras, en las empresas agroexportadoras del Perú",
author = "Herrera Condor, Mayra Lizeth",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
The purpose of this research is to evaluate the financial impact of the amendment to IAS 41 "Agriculture". This amendment was issued by the IASB in June 2014 and came into force on January 1, 2016. The evaluation will be carried out to agricultural exporting companies in Peru, since they have biological assets. This amended standard deals with the new accounting treatment of the bearer plants that were previously within the scope of IAS 41, and as of 2016 are within the scope of IAS 16, however, the agricultural products that are developed on the production plant continue within the scope of IAS 41. This modification originated from the lack of an active market and complexity in the determination of the fair value of biological assets. In addition, the function of a production plant is similar to that of a machine, which is to produce. Now that the bearer plants qualify as a fixed asset, the companies will be able to choose the accounting policy as the cost, which is a much simpler model. According to IAS 8, the amendment is treated as a change in accounting policy, so the comparative Financial Statements have to be restructured. On the other hand, we will be applying a mixed approach, in such a way that we will use qualitative instruments, such as in-depth interviews with experts from the agricultural sector, and quantitative ones, such as financial information from the main agricultural companies in the sector. Likewise, a case study was developed where the modification of IAS 41 and IAS 16 was applied. The result of the investigation was satisfactory, since the hypotheses were validated and we obtained an objective and accurate conclusion.
This item is licensed under a Creative Commons License