Modelo para el análisis de la aplicación de la NIC 41 en las empresas ganaderas en el departamento del Meta

Abstract

Modelo para el análisis de la aplicación de la NIC 41 en las empresas ganaderas en el departamento del Meta Palabras claveValor razonable, costo histórico, indicadores financieros, índice. Códigos de clasificación JEL: M4, M41 AbstractThe research is focused on the design of a model to know the impact of the International Accounting Standard (IAS 41), on the financial information of cattle enterprises in Meta State. Concepts and Principles of the current accounting standards (Decree 2649/93) and IAS 41, were analized, against the effect of historical register and the fair cost. By casuistry Description, some scenarios that include the calculation of financial indicators Net Present Value (NPV), Internal Return Rate (IRR), Benefit Cost (B / C) ratio are simulated; generating an index to compare the results, and the effects on the financial statements.