El valor razonable en el cultivo de Palma Africana un estudio de caso en la Hacienda San Jorge perteneciente al cantón Quinindé provincia de Esmeraldas

Abstract

The present Case Analysis raises the theme: "The fair value in the cultivation of African palm a case study in Hacienda San Jorge belonging to the Quinindé canton of Esmeraldas province", detecting the problem that many agricultural companies dedicated to Crop and Harvest Of the African Palm, which is the Valuation of their Biological Assets and the Agricultural Product, because they do not have a clear knowledge when applying the International Accounting Standard NIC. 41. Which specifies the treatment to be followed for the aforementioned. For them, the objective is to determine the best valuation criteria for the Biological Asset and the Agricultural Product that allows Hacienda San Jorge to present the Information of its Financial Statements in a reliable manner. The present case analysis proposes to solve the problem presented by the Hacienda San Jorge, through the design of spreadsheets in which the Biological Asset and the Agricultural Product can be valued using the criterion of the Current Value of the Funds Flows, Which will determine the value of the revaluation for both cases.