Evaluación de los impactos que genera la aplicación de la sección 34 (actividades especiales) del Decreto 3022 del 27 de diciembre de 2013 en la Sociedad Young Gómez S.A.S.

This degree work is intended to serve as a guide level for organizations in the agricultural sector which at some stage of their operations will be the task of starting their process of convergence to international financial reporting standards. Also, the sector is characterized in the country and the region with the goal of having clearly identified the activities pertaining to agriculture. At the same time, we evaluated the legal, administrative, fiscal, and economic impacts that Young Gomez S.A.S must face from the time that the organization starts the application of section 34 of Decree 3022 of December 27, 2013, bearing in mind that this section refers to section indirectly inventory, property, plant and equipment as the "International Accounting Standard" 41 which is responsible for regulating the accounting treatment, measurement of the costs of farming presentation of financial statements and disclosures of agricultural enterprises. In conclusion, we point some conclusions and recommendations on the issue.

• Autores: Sánchez Marulanda, Amy Lorena; Ospina Díaz, Fabián Andrés
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2014
• Institución: Universidad del Quindío
• Repositorio: Repositorio Universidad del Quindío
• Idioma: spa
• OAI Identifier: oai:bdigital.uniquindio.edu.co:001/1036
• Acceso en línea: https://bdigital.uniquindio.edu.co/handle/001/1036
• Palabra clave: Activo biológico; Mercado activo; Cultivo; Plantación
• Rights: openAccess
• License: Derechos Reservados - Universidad del Quindio, 2016