Los Activos Biológicos: un Nuevo Concepto, un Nuevo Criterio Contable
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Abstract
Para Costa Rica, el establecimiento del concepto de activos biológicos representa un hecho de suma importancia, porque las actividades agrícolas, ganaderas y afines representan uno de los principales sectores productivos de nuestra economía. Este sector no sólo genera al país una importante cantidad de divisas, sino que también provee de empleo a aproximadamente la cuarta parte de nuestros habitantes.
El objeto del presente estudio consiste, en primer lugar, en establecer el alcance del concepto de activos biológicos asociados con las actividades agrícolas, ganaderas y de carácter similar. En segundo lugar, pretende analizar los criterios utilizados por las entidades dedicadas a este tipo de actividades para el registro, valuación, presentación y revelación en sus estados financieros de los activos biológicos de su propiedad. Asimismo, se dará particular atención a las justificaciones de índole técnica que la normativa contable esboza para la adopción del valor razonable menos los costos estimados hasta el punto de venta, como la base para el reconocimiento inicial y medición posterior en los estados financieros de los activos biológicos. También se analizarán detalladamente las metodologías empleadas para calcular y determinar el citado valor. Finalmente este estudio busca establecer el impacto de los nuevos criterios de contabilización relativos a los activos biológicos sobre la posición financiera, resultados de operación y flujos de efectivo de las entidades, así como los efectos que en materia impositiva se generan a partir de dichos criterios.
ABSTRACT
Establishing the biological asset concept is in fact of paramount importance to Costa Rica as agricultural, cattle raising and related activities represent one of the main production sectors in our economy. This sector not only provides the country with a sizable amount of foreign income but also provides employment to about a quarter of its people.
The aim of the current study is first to establish the scope of the biological asset concept associated with agricultural, cattle raising and related activities. Secondly, to analyze the diverse criteria used by the institutions dedicated to those activities to record, evaluate, present and show in their financial statements those biological assets they own. Particular attention will be paid as well to the technical justifiers that accounting principles drafts to adopt a reasonable value less than estimated costs up to the point of sale as the basis to initially recognize and later measure the biological assets in financial statements. Also the methodology used to calculate and establish that value will be carefully analyzed. Finally, this work seeks to establish the impact that these new accounting criteria regarding biological assets will have on the financial position, operating results and cash flow of companies, as well as its effect on revenue taxation.
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