Mensuração, reconhecimento e divulgação de ativos biológicos e produtos agrícolas: um estudo aplicado às culturas de café

Abstract

The economic representation of the agricultural sector in Brazil has always been significant, for many years the main export. In the past, biological assets, not only in Brazilian society, but also in world society, as an evaluation method had the historical cost. With the evolution accompanied by an increase in the need for information fromadministrators and managers for decision making and targeting business markets, it was necessary to create standards that reflected not only the historical cost of assets invested in the production, but also its market value. The present work has as main objective to check with their accountants specialized adopting new rules to the agricultural sector, more specifically applicable to the processes of measurement,recognition and disclosure of biological assets arising from the coffee culture standards. This research is important because it shows how active counters in the segment of coffee are dealing with the changes proposed by the convergence of Brazilian standards with international accounting standards. It is also important for active counters in this segment envisage the need for improvement in relation to the new standards. Were interviewed, 9 in active segment of caffeine counters the main results demonstrate a balance between the adoption of measurement and recognition criteria for historical costs and fair values. We conclude that gradually adopting the fair value method is being expanded and improved quality of information.