MÉTODOS DE VALORACIÓN DE LOS ACTIVOS BIOLÓGICOS APLICANDO LA NIC 41 EN LAS EMPRESAS BANANERAS, UN ANÁLISIS A LA NORMA Y SU AFECTACIÓN EN EL CÁLCULO DEL PAGO DE IMPUESTO A LA RENTA

Abstract

The banana sector is one of the most important in Ecuador, because of the foreign exchange generated by its exports, this sector is not exempt from the provisions of the accounting regulations required by the regulator, among which is IAS 41, which establishes the valuation of biological assets through the application of methods to determine their fair value. The research begins with the theoretical characterization of the valuation methods of biological assets proposed by IAS 41, through the revision of the standard and the presentation of the accounting records; then, the current tax regulations for the sector are reviewed, in order to finally determine if there is an impact on the calculation of Income Tax by applying the accounting standard; with this review, it was concluded that one cannot speak of an impact on the calculation of the income tax of the banana companies in a generalized manner, due to the fact that there are several requirements of the tax regulations, which mean that there are two approaches to be able to perform the calculation of this tax and that for both cases, the application of IAS 41 is not optional it is mandatory