Impacto nos resultados da demonstração dos ativos biológicos a luz das normas nacionais e internacionais

Abstract

The agribusiness presents meaningful results for the PIB (GDP – Gross Domestic Product), so it increases the search for trustful accounting information to support the decision making in the rural area. The objective of this study was to give real value to the biological assets for a medium rural property, evaluating the impacts in the result through the use of the IAS 41. This is an applied, descriptive and exploratory study case, realized with qualitative approach. The elements collection was made by semi structured interviews and visitations to an entity focused on agrobusiness located in Rio Grande do Sul state. The data collected portrait real quantities and variety of biological assets held by the entity. These goods were evaluated with conservatism, by appropriating the current standards aiming to analyze the impacts in the average of rural properties results. Considering the financial statements provided by the company in 2017, the same submitted a R$ 300,332.52 negative net worth. After a fair value appreciation of biological assets, the company started presenting a R$ 1,828,063.51 positive net worth, therefore becoming an effective company. The work illustrated the importance of using IAS 41 in the analysis of fair value biological assets to better evaluate the feasibility of medium-sized enterprises. In this way, we sought to disseminate the knowledge and clarify the importance of accounting, which, when presented in line with reality, becomes an ally to the decision-making providing business improvements.