Contabilidade rural: mensuração e evidenciação dos ativos biológicos em empresa de Balsas - MA

Abstract

The present study discussed the measurement and disclosure of biological assets in a company in Balsas - MA and had as main objective to analyze the impact of mistakes in the measurement of biological assets in the agricultural sector. The specific objectives were to describe the aspects inherent to accounting in agribusiness, to evaluate the forms of disclosure of biological assets and to demonstrate how the measurement of biological assets is made in the agricultural sector. The methodology used in this monograph was the case study to obtain and analyze information about a specific company, in accordance with the research subject. The results found show that the main mistakes in accounting for biological assets are found at the time of classification and consequently in the correct measurement. In this context, from the research it can be understood that CPC 29 determines that the biological asset is measured at fair value less the cost of sale, at the time of initial recognition and at the end of each accrual period, except in the cases provided for in this pronouncement. Therefore, the understanding was reached that, given the difficulties encountered by the company in measuring biological assets, the importance of CPC 29 increases when it determines that the entity must reconcile changes in the book value of biological assets between the beginning and the end of the current period.