Need for an Accounting Standard for Agriculture in Cuba. An overview from Social Problems of Science and Technology.
Keywords:
accounting, agricultureAbstract
The International Financial Reporting Standards (IFRS) and the International Accounting Standards (IAS) respond to the globalization of the economy, in some countries they are mandatory and in others part of them are used. For companies in the agricultural sector in the world, it is of vital importance to put IAS 41 Agriculture into practice, because it improves the accounting treatment of biological assets, as well as the information to be presented and disclosed in the financial statements. For the Cuban economy, agricultural activity plays a key role in the economic development of the country and has a substantial impact on the Gross Domestic Product (GDP). In Cuba, there is no accounting standard that establishes the mode of accounting action in this sector. The objective of the work is to: Show the impact of an Accounting Standard for Agriculture in Cuba. The enactment of an accounting standard for agricultural activity in Cuba, allows companies in the field to harmonize taking into account international references, bringing with it that the accounting information shown in the financial statements contributes to a better comparison with companies from other countries, what favors a better accounting and financial management in agriculture.
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