Browsing Vol. 18 Núm. 35 (2023) by Author "Castillo, Cielo"
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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 ...