Resumen

TAMAYO, Grace; MANCHENO, Carlos; PARDO, Mariuxi  y  FIERRO, Pablo. Countable Harmonization Based on Accounting International Norms and Agricultural Enterprises in Ecuador. Cofin [online]. 2017, vol.11, n.1, pp. 1-9. ISSN 2073-6061.

This article pretends to study the implementation of the Accounting International Norm 41: Recognition and Assessment of Biological Assets in the Agricultural Sphere in Ecuador, beyond its financial implementation. It is analyzed as a factor that induces to the normative fulfillment and to the scientific analysis of the advantages and disadvantages of its insertion on countable practice, and as an essential notion within the agronomy and the specific field of agricultural and stockbreeding production. Different aspects were analyzed which are essential for the relation between agronomy and finances as complementary fields which allow to reflex in the agricultural accounting the change capacity of living plants and animals when they experience transformations.

Palabras clave : biological assets; agricultural accounting; Accounting International Norms.

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