This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The objective of the research is to know the accounting treatment of the biological assets of the dairy farms of the provinces of Coclé, Herrera, Veraguas and Los Santos with the purpose of designing a guide proposal that allows producers to implement a form of registration and valuation of biological assets according to international accounting standards, to know the real result of its production activity and at the same time make the right decisions. It was descriptive, non-experimental, cross-correlational, with the proposed methodology it is expected to determine the accounting treatment given by milk producers in the central provinces of Panama to the biological assets of their farms. The implementation of an accounting system in accordance with the International Accounting Standards allows for financial control, evaluation of the company's goals and the presentation of real results, which can be interpreted globally. In the study carried out, it was identified that the producers are unaware of terms related to international accounting regulations and therefore, for the most part, they do not make records of the income or of the accounts that intervene in the capitalization of the Assets.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
