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Print version ISSN 1852-4418On-line version ISSN 1852-4222


MARCOLINI, Silvina et al. Cost accounting recognition of biological assets. SaberEs [online]. 2015, vol.7, n.2, pp.00-00. ISSN 1852-4418.

The production cost of an asset is that which is necessary to put it to be able to fulfill his destiny or the expectations of management, in terms of local or international accounting standards respectively. In biological assets, local rules provide for the possibility of recognizing as assets, costs attributable to maintenance, even when they have already begun to fulfill his destiny. There is a contradiction in the regulation, to support the activation of maintenance costs, which correspond to expenses, for the other assets. The review of the biological process from the agronomic of the peaches plants, evidence that there are costs which allow the plant to be available for using, but occur when the asset is already in production. It is necessary to change the terms of local legislation and analyze the development processes of each biological asset, to achieve an adequate recognition of costs, both in quantitative and opportunity. The international standard does not consider this alternative.

Keywords : Biological asset; Accounting standard; Maintenance.

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