Abstract:

The knowledge of topics related to agriculture is an important matter in education, because this field of study involves aspects like natural resources, land management, experiences and guidance in order to prepare students to prepare them for agricultural jobs in such areas as production, marketing, and conservation, among others.

The agriculture industry is essential for the functioning of the economic system of the present, and the well development of this kind of industry is taken into account in any strategies that promotes sustainable development and to combat the hunger. In this industry, biological assets are involved. These assets are plants and animals that are able to experience biological changes and are able to give agricultural products. Globally there are several key factors for a successful development of agriculture, such as: ecological conditions and regional characteristics; the regulatory environment; access to markets; access to land and natural resources; access to technology; access to financing; demographic, economic and socio-cultural conditions; and the availability of education focused in agriculture.

The development of the agricultural sector is intrinsically linked to contribute to world food security, given that its optimum performance contributes to provide a balanced diet for people, contributes to the protection of biodiversity, and contributes to the sustainable use of natural resources.

The objective of this research is to deepen the understanding of this kind of industry specifically about the agricultural sector of the avocado in México.

The methodology applied in this document required to review aspects related to agriculture activities reported in the financial statements of important companies.

Subsequently, the research concludes with an academic proposal in order to disclose agricultural activities inspired by the guide of the international financial reporting standards, becoming this document an unpublished material that contributes to standardization in the disclosure of agricultural activities.

Keywords:

Agriculture, avocado, financial reporting.