Recognition of the Financial Processes of the Water Footprint in the Rice Sector in Colombia

• Autor(a) principal: Gallego Cossio, Laura Constanza
• Data de Publicação: 2019
• Outros Autores: Pinto Varón, Eliana Marcela, Gómez Lozano, Manuel Jesús, Hernández Aros, Ludivia
• Tipo de documento: Artigo
• Idioma: spa; por
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/41036

The purpose of this manuscript is to analyze the relationship between measurement, valuation and registration in accordance with the International Financial Reporting Standards of the water footprint in the rice sector, as opposed to the commercial, tax and safeguard legislation for Colombia. This research is structured from the analysis of the reasonable information gathered from scientific, legislative sources and the financial situation of productive companies of the rice and cereals sector, for which the analytical research methodology was used, in which the central trial of analysis, and thus determine the variables or events to be defined, from there proceeds with the obtaining of postulates, definitions and quantitative and qualitative data through the construction and application of a research matrix. In accordance with the above, the analytical result of the document identified the scarce application of the concept and estimation of the water footprint in the sector analyzed, but at the same time the result allows to leave a scientific and referential contribution to the entire academic community and companies in the rice sector and cereals, to determine an adequate application in the rice crops or also denominated in the technical accounting language as biological assets, of the accounting principles of recognition, measurement, presentation and revelation of the water footprint in contrast to the commercial tax legislation and safeguards in force in Colombia. Key Words: Measurement, Valuation, IFRS, Registration, Commercial, Tax