Resumo

PENA BREFFE, Raudelis  e  DEL TORO RIOS, José Carlos. Generalities about an accounting standard for Cuban agriculture. Cofin [online]. 2023, vol.17, n.2  Epub 01-Jul-2023. ISSN 2073-6061.

This article aims to describe the main background to describe promulgation and applicability on IAS 41 Agriculture and argument about the need for the promulgation of IAS Agriculture. It includes the evaluation of multiple criteria regarding the applicability of the regulations in several countries and a theoretical analysis is carried out on the advantages and a disadvantages of the use of historical cost vs fair value in the implementation of IAS 41 Agriculture.

Palavras-chave : IAS 41 Agriculture; Biological Assets; International Financial Reporting Standards.

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