Resumo

ACOSTA MARQUEZ, María Pilar; ESPINOZA PRIEGO, Eva Luz; LOPEZ FERNANDEZ, Eira  e  DOMINGUEZ LOPEZ, Sandra Luz. Financial regulations applicable to the coffee sector. Pensam. gest. [online]. 2013, n.34, pp.69-95. ISSN 1657-6276.

Abstract The coffee sector in Mexico is very important due to its contribution to social and economic development, and for its impact on employment generation, which accounts for more than 4.5 million jobs; at international level, Mexico is the seventh largest producer of coffee. Entities belonging to this sector, like any economic entity, have a need of financial information that facilitates appropriate decision-making. In Mexico, the organism responsible of releasing the financial standards is the Consejo Mexicano para la Investigación y Desarrollo de Normas de Información Financiera, A.C. Within this regulation is the bulletin E-1 "Agriculture", which aims to establish standards applicable to entities engaged in agricultural activities. This research aims to study the separate report, to analyze the adequacy of this standard for companies in the coffee sector, as it is considered necessary to establish regulations that suit the specific characteristics of these entities.

Palavras-chave : Financial Reporting Standards; the Coffee Sector; Standard E-1.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )