Agricultural production costs within the framework of international financial regulations

Authors

  • Grace Tamayo Galarza Institute of High National Studies - Ecuador Autor
  • Carlos Mancheno Vaca Equator Technological University - Ecuador Autor
  • Adriana Rodríguez Herrera Equator Technological University - Ecuador Autor
  • Marco Posligua San Martín Institute of High National Studies - Ecuador Autor

Keywords:

Agricultural accounting, biological assets, inventories

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

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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Published

2018-09-30

Issue

No. 18 (2018): Boletín de Coyuntura

Section

Scientific research articles

License

Copyright (c) 2018 Grace Tamayo Galarza, Carlos Mancheno Vaca, Adriana Rodríguez Herrera, Marco Posligua San Martín (Autor)

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How to Cite

Agricultural production costs within the framework of international financial regulations. (2018). Boletín De Coyuntura, 18, 18-21. https://revistas.uta.edu.ec/index.php/bcoyu/article/view/673