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Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Electrónica CECIET is the property of Revista Electronica CECIET and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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. [ABSTRACT FROM AUTHOR]