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seccion 13 NIIF pymes

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seccion 13 NIIF pymes

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Seccion 13 NIIF pymes

Created by

Juan Camilo Bohorquez Riaño
Juan Camilo Bohorquez Riaño
Colombia

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seccion 13 NIIF pymes
 

seccion 13 NIIF pymesOnline version

Seccion 13 NIIF pymes

by Juan Camilo Bohorquez Riaño
1

los costos de adquisición son los que comprenden el precio de compra, los aranceles de importación y otros impuestos

2

las rebajas se deduciran para determinar el costo de adquisición

3

la entidad medirá los impuestos al importe menor entre los costos de compra y el precio de venta estimado

4

esta sección no se aplica a la medición de los inventarios mantenidos por empresas que prestan servicios publicos

5

los activos segun esta seccion son activos que son mantenidos para la venta

 
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