ANALISIS DE LA MEDICIÓN POR EL METODO DEL VALOR RAZONABLE Y EL COSTO HISTORICO EN EL CICLO PRODUCTIVO DE LA PAPA EN VENTAQUEDAMA, BOYACÁ

Abstract

Accounting as an information system plays a fundamental role in any organization by allowing systematic registration and control of transactions carried out. Likewise, through the financial statements, it provides useful data for making decisions. decisions by a variety of users. One of the most relevant elements in This process is the measurement of assets, as it directly affects the financial situation and results reported by any entity. There are various accepted measurement methods currently, among which fair value and historical cost stand out. He fair value seeks to reflect the current market price of the asset, while the cost history reveals the original amount paid on your purchase. Each method has advantages and disadvantages, with implications also for the volatility of the figures. The present research focuses on the analysis of these two measurement methods, applied to a specific economic sector of great importance in the country such as agricultural production of potatoes in Ventaquemada, Boyacá. The aim is to determine the impact what it would be like to use fair value versus maintaining the traditional historical cost, in terms of the figures reflected for this production cycle, as well as the quality and usefulness of the resulting information for decision making by different users. The document begins by conceptualizing the research problem, and then state the objectives and justification of the study. The framework is then developed theoretical with a review of literature on the topics addressed. Then it explains the research methodology adopted, the results of the analysis are presented and finally the conclusions obtained are presented. The measurement of assets in the accounting field has been the object of continuous reflection and evolution over time, especially in sectors productive such as agriculture; Therefore, based on this context, the present study immerses itself in the detailed analysis of two fundamental approaches in accounting: the method fair value and historical cost. Taking as a case study the production cycle of the potato in Ventaquemada, Boyacá, the aim is to explore how these two methodologies of measurement impact the faithful and useful representation of agricultural assets.