El sector del ganado bovino en la región del Valle de Tenza, un estudio sobre el mercado más ventajoso desde las NIIF para pyme

Abstract

Cattle farming in Colombia, along with the other segments that make up the country's primary sector, have been socially and economically impacted by the adoption of international financial reporting standards, under the premise of reasonableness and veracity of accounting information that must lead to SMEs and small livestock traders in the country. In this sense, the research characterizes the most advantageous market in the Tenza Valley region of the eastern province for the bovine cattle sector; where the data obtained on this region have been processed and classified according to the qualitative study method in which it is carried out in the development of this project, section 34 IFRS for SMEs is also used, in order to provide and guide an accounting treatment on the livestock production systems to which the region is dedicated. In the process of characterizing the most advantageous market, aspects and criteria taken into account by agents participating in a livestock market were highlighted as the main factor in determining the fair value of an animal when exchanging biological assets for a economic compensation. The results obtained through the analysis of surveys carried out on people who are located in the eastern province of the Tenza Valley region, determined a numerous favorability towards a more advantageous market that is located in the municipality of Guateque, Boyacá, the main town in the east of the region.