Estudio Comparativo de Las Dificultades Para La Realización de La Contabilidad y La Interpretación de La Información En La Agricultura Aplicando Coste Histórico y Valor Razonable En La Valoración de Los Activos Biológicos

A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

Autores/as

DOI: https://doi.org/10.1016/S1138-4891(12)70040-7
Palabras clave: fair value, historical cost, biological assets, farm accounting, agriculture

Resumen

Este estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR) y del coste histórico (CH) en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de pequeñas explotaciones en el sector en los países occidentales avanzados, el estudio concluye que la contabilidad a VR constituye una mejoría de utilización y desarrollo de la contabilidad en el sector que la confeccionada a CH. Asimismo, el CH transmite una peor representación de la situación real de las explotaciones agrícolas.

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Biografía del autor/a

Josep M. Argilés-Bosch

Tenuredlecturer

Av. Diagonal, 696, planta 3
Barcelona
Barcelona
8034
SPAIN

Anna Sabata Aliberch

 

 

Josep Garcia-Blandon

Professor

Via Augusta, 390
Barcelona
8017
SPAIN

Citas

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Publicado
01-01-2012
Cómo citar
Argilés-Bosch, J., Sabata Aliberch, A., & Garcia-Blandon, J. (2012). Estudio Comparativo de Las Dificultades Para La Realización de La Contabilidad y La Interpretación de La Información En La Agricultura Aplicando Coste Histórico y Valor Razonable En La Valoración de Los Activos Biológicos: A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation. Revista De Contabilidad - Spanish Accounting Review, 15(1), 109-142. https://doi.org/10.1016/S1138-4891(12)70040-7
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