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...

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Detalles Bibliográficos
Autor Principal: Díaz Ballesteros, Flor Angela
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Universidad Santo Tomás Tunja 2021
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