Abstract

MARCOLINI, Silvina et al. Cultivo de soja, contabilidad y tributación. Escr. Contab. Adm. [online]. 2011, vol.2, n.2, pp. 33-65. ISSN 1853-2055.

Soybean is currently the most important extensive crop in Argentina. Throughout its lifecycle, it is exposed to a range of factors that impact on yield depending on its stage of development. It is essential to approach the biological cycle from an agronomic perspective so that it can be adequately analyzed from accounting and taxation perspectives at different times of its evolution. This paper presents a review of the soybean crop development and proposes a four-stage division. National financial accounting distinguishes between early and late stage to select the measurement standard to be applied at a given time. Then, the process is connected with management accounting and taxation in order to show the differences in measurement. While financial and management accounting have similarities between them, taxation is clearly different.

Keywords : Soybean; Biological cycle; Accounting; Taxation.