Abstract

HERRERA FREIRE, Alexander Geovanny; HERRERA FREIRE, Alex Humberto  and  CHAVEZ CRUZ, Gonzalo Junior. Ias 41 and its impact on the price per box of Ecuadorian bananas, period 2019-2020. Universidad y Sociedad [online]. 2021, vol.13, n.3, pp. 100-109.  Epub June 02, 2021. ISSN 2218-3620.

This research seeks to analyze the incidence of IAS 41 on banana production and the behavior of the prices of the banana box in the period 2019 and 2020 in Ecuador, through the application of a descriptive research with data of a primary nature. Whose results reflect an increase in the price of the banana box and a positive export demand; however, there is controversy over the deficiency of payments by banana exporters. Therefore, it is necessary to manage a price system that regulates exports, but above all, IAS 41 is applied efficiently in accounting processes that recognize and measure the biological asset; in such a way that the invested inputs can be controlled until the product is obtained and commercialized at a reasonable price.

Keywords : IAS 41; biological assets; price; bananas.

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