Agricultural production costs within the framework of international financial regulations

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Grace Tamayo Galarza
Carlos Mancheno Vaca
Adriana Rodríguez Herrera
Marco Posligua San Martín

Abstract

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

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How to Cite
Tamayo Galarza, G., Mancheno Vaca, C., Rodríguez Herrera, A., & Posligua San Martín, M. (2018). Agricultural production costs within the framework of international financial regulations. Bolentín De Coyuntura, (18), 18–21. Retrieved from https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/673
Section
Scientific research articles

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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