Difficulties on the measurement of biological assets in Colombia

Agriculture is one of the most important sectors for Colombian economy. However, its accounting management has represented some difficulties, especially at the moment of measuring the biological assets by the International Financial Reporting Standards (IFRS). In fact, thirty-six consultants of agri...

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Bibliographic Details
Main Authors: Nydia Marcela Reyes Maldonado, Fernando Chaparro García, Carlos Alberto Oyola Moreno
Format: Article
Language:Spanish
Published: Pontificia Universidad Católica del Perú 2018-12-01
Series:Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
Subjects:
Online Access:http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/20530