Browsing by Subject "IAS 41"

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    • Implementación de la NIC 41 (Agricultura): El caso de una empresa MYPE peruana 

      Tanaka Nakasone, Gustavo; Castillo, Cielo (Pontificia Universidad Católica del PerúPE, 2023-03-27)
      The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards – specifically, IAS 41 for consumable biological assets – to reflect its financial situation more ...