Existencias: Determination of fair value and implications of accounting methods, a challenge for agricultural SMEs

Determination of fair value and implications of accounting methods, a challenge for agricultural SMEs

This article identifies the methods for the recognition and measurement of biological assets in agricultural SMEs in Colombia, their importance in the current context and the challenge they are facing, which is the determination of fair value since, Agricultural Smes are not allocating the correct v...

Descripción completa

Detalles Bibliográficos
Autor Principal:	Díaz Ballesteros, Flor Angela
Formato:	Artículo (Article)
Lenguaje:	Español (Spanish)
Publicado:	Universidad Santo Tomás Tunja 2021
Materias:	accounting model biological asset agricultural SMEs fair value recognition measurement cost market modelos contables activo biológico pymes agrícolas valor razonable reconocimiento medición costo mercado modèles comptables actif biologique PME agricoles juste valeur reconnaissance mesure coût marché modelos contabilísticos património biológico PME agrícolas valor justo reconhecimento medição custo
Acceso en línea:	http://hdl.handle.net/11634/36729

Internet

http://hdl.handle.net/11634/36729

Determination of fair value and implications of accounting methods, a challenge for agricultural SMEs

Internet

Ejemplares similares