A look at IAS 41 Agriculture in the accounting activity of Cuba
Keywords:
AccountingAbstract
This paper shows the need to harmonize the International Accounting Standard (IAS) 41 Agriculture in Cuba, in the context of international accounting harmonization. It is important to promulgate a harmonized standard for agriculture so that the financial statements of Cuban agricultural companies are in accordance with international regulations and allow reflecting the processes of biological transformation, bearing in mind the particularities of the Cuban economy.Código JEL: M41 Accounting
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