Abstract
Agriculture is one of the most important sectors for Colombian economy. However, its accounting management has represented some difficulties, especially at the moment of measuring the biological assets by the International Financial Reporting Standards (IFRS). In fact, thirty-six consultants of agricultural financial information were interviewed, in order to know their perception of the difficulties at the moment applying the costs model and the fair value model when measuring the biological assets. The results show the lack of reliable information for measuring the biological assets due to factors, such us the impossibility of quantifying the biological transformation of the assets on every stage of productiveness; they also show, the lack of rates of reference on each moment of the measurement, the difficulty for estimating the future income expected for the harvest, and the low interest of the farmers in on financially managing their exploitations and not considering the specific characteristics of each agricultural activity.
Highlights
La agricultura es un sector muy importante para la economía colombiana
Thirty-six consultants of agricultural financial information were interviewed, in order to know their perception of the difficulties at the moment applying the costs model and the fair value model when measuring the biological assets
The results show the lack of reliable information for measuring the biological assets due to factors, such us the impossibility of quantifying the biological transformation of the assets on every stage of productiveness; they show, the lack of rates of reference on each moment of the measurement, the difficulty for estimating the future income expected for the harvest, and the low interest of the farmers in on financially managing their exploitations and not considering the specific characteristics of each agricultural activity
Summary
En Colombia, el sector agropecuario es importante para la economía nacional, en la medida que contribuye con el crecimiento y el desarrollo económico mediante la generación de empleo y promoción de las exportaciones (Cárdenas Pinzón y Vallejo Zamudio, 2016). El Gobierno colombiano planea convertir al sector agrícola en uno de los motores de la economía del posconflicto a través de acciones estatales que buscan cumplir las políticas establecidas para el desarrollo de la agricultura propuestas en el Acuerdo de. Es necesario que los agricultores tomen conciencia de la importancia de contar con un buen sistema de información contable que genere estados financieros que permitan atraer inversión al sector, y la mejor forma de hacerlo es a través de la aplicación de las Normas Internacionales de Contabilidad (NIC) y las Normas Internacionales de Información Financiera (NIIF) recientemente adoptadas en el país mediante la Ley 1314 de 2009. Su identificación específica se constituye en el objeto de esta investigación
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