MENSURAÇÃO E EVIDENCIAÇÃO DO ATIVO BIOLÓGICO NA PISCICULTURA A VALOR JUSTO

• DOI: Atena

• Palavras-chave: Contabilidade de Agronegócio, Valor Justo, Piscicultura.

• Keywords: Agribusiness Accounting, Fair Value, Pisciculture.

• Abstract:

  The accounting applied to

  agribusiness has been discussed strictly in

  the field of animal husbandry, agriculture

  and agribusiness. In these fields dominated

  by commodities, small farmers rarely have

  opportunities to work, considering that

  they require large production areas and

  intensification of technology. This enables the

  farmer to the activities in which the effort and

  personal presence are critical to the success

  of the production – as example of fish farming.

  For the livestock and too agriculture the theme

  commonly addressed include the formation

  and measurement of inventaries – one of the

  groups critical of these sectors. This study aims

  to identify the peculiarities of the accounting

  in agribusiness farming, concerning the

  measurement of biological assets and the flow

  of inventory, and is held in the Southern Cone of the State of Rondônia - Brazil. As a

  methodological approach, we adopt the multiple-case study. This is exploratory study,

  considering the scarce literature in this field. Interviews were conducted in two entities,

  to identify peculiarities of the production of fish. A second round of interviews was applied

  to enterprises in order to identify elements for measurement of biological assets and

  the construction of the accounting flow. The approach to the data analysis is content

  analysis. The results led to a group of accounts for “Inventories” for measurement and

  disclosure of biological assets at fair value less selling expenses in the fish farming.

  Additionally, a accounting flow for ‘Inventories’ group is proposed. The contributions

  and recommendations of this study are presented in the final considerations.

   

• Número de páginas: 15