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

José I. Sastoque Rubio () and Luis H. Restrepo Sierra ()

Revista Lebret, 2015, vol. 7, 27-51

Abstract: Resumen La investigación se centra en el diseno de un modelo sobre el impacto de la Norma Internacional de Contabilidad (NIC 41), en la información financiera de las empresas ganaderas bovinas del departamento del Meta. Se analizan los conceptos y principios de la normatividad contable vigente (Decreto 2649/93) y la NIC 41 frente al efecto del registro del costo histórico y el valor razonable. Mediante la descripción casuística se simulan escenarios que incluyen el cálculo de indicadores financieros: Valor Presente Neto (VPN), la Tasa Interna de Retorno (TIR), la relación Beneficio Costo (B/C), generando un índice que permite comparar los resultados y los efectos en los estados financieros. Abstract The 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.

Keywords: Valor razonable; costo histórico; indicadores financieros; índice. (search for similar items in EconPapers)
JEL-codes: M4 M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:col:000385:016120

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