Efecto de la sección para pymes n° 34, actividades especiales en caso cafetero finca los mandarinos

Abstract

The creation of the IFRS for SMEs is a major issue for those small and medium sized entities although they have public accountability crucially need to start to delve into what the management of International Standards; since it is possible to change its size thanks to the performance of their processes and thereby entering handle Plenas Standards. In this case reference was made to the agricultural sector with a cost study conducted earlier in the Finca los Mandarinos and an adaptation that had been made to IAS 41. The investigation is descriptive, where the requirements of IFRS were implemented SME under section 34 in order to determine the effect it will have its implementation in the coffee sector and thus be able comparararla Plena Standard (IAS 41). Finding that the language and processes that handle the Standards for SMEs are much shorter and basic, compared with Plenas standards, but not as accurate as IAS 41; It was also concluded that when the fair value is easily determined without undue cost or effort should apply IAS 41 fully and in case it is difficult and represents an excessive cost to the entity is accepted using the model cost shown in section 34 for SMEs.