Bibliographic citations
Quispe, D., Ccoyuri, L. (2018). Norma internacional de contabilidad (NIC) 41 agricultura, en el estado de situación financiera del Fundo Queque Norte Empresa Individual De Responsabilidad Limitada, Santa Rosa - Melgar – Puno, periodos 2015 – 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/2129
Quispe, D., Ccoyuri, L. Norma internacional de contabilidad (NIC) 41 agricultura, en el estado de situación financiera del Fundo Queque Norte Empresa Individual De Responsabilidad Limitada, Santa Rosa - Melgar – Puno, periodos 2015 – 2016. [Tesis]. : Universidad Andina del Cusco; 2018. https://hdl.handle.net/20.500.12557/2129
@misc{renati/958600,
title = "Norma internacional de contabilidad (NIC) 41 agricultura, en el estado de situación financiera del Fundo Queque Norte Empresa Individual De Responsabilidad Limitada, Santa Rosa - Melgar – Puno, periodos 2015 – 2016.",
author = "Ccoyuri Peralta, Luz Mery",
publisher = "Universidad Andina del Cusco",
year = "2018"
}
The present investigation entitled “International Accounting Standard (NIC) 41 Agriculture, in the State of Financial Situation of the Fundo Queque Norte Individual Company of Limited Responsibility, Santa Rosa - Melgar - Puno, Periods 2015 - 2016“, thus developing the integrity of the work that was elaborated in five chapters. In the First Chapter, the problem of our research, the standards of international standards (IAS 41 International Accounting Standard for Agriculture) is shown, the disclosure and presentation of your financial information is not properly handled and this would generate a lack of appreciation of the quality of the company's financial information and, therefore, have an impact on their being less competitive and making erroneous decisions. Having as objectives to describe, know and identify the presentation of the International Accounting Standard Agriculture as; Biological Asset, New Biological Asset and Biological Assets for Sale in the State of Financial Situation of Queque Norte Estate E.I.R.L. In the Second Chapter, the theoretical framework that contains the research background of both IAS 41 Agriculture and the Financial Statements deepens the State of Financial Situation. Next, the legal bases that formalize the way of using the International Accounting Standard AGRICULTURE as well as parts of IAS 41 and the definitions that it groups. It is hypothesized that the International Accounting Standard NIC 41 Agriculture is partially presented in the Statement of Financial Position of Queque Norte Fundo E.I.R.L., Santa Rosa - Melgar -Puno, 2015-2016 periods. In Chapter Three it deals with the design and scope approach of the research being quantitative, not experimental and descriptive. Chapter Four describes the results of the applied surveys, documentary review, which gave way to the conclusions of Chapter Five that only a minority knows and uses International Accounting Standard 41 Agriculture.
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