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...
Main Authors: | , , |
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Format: | Article |
Language: | Spanish |
Published: |
Pontificia Universidad Católica del Perú
2018-12-01
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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 |