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Froggy Jumps
Froggy Jumps

NIC 28 Y 37

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NIC 28 Y 37

Froggy Jumps

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About this activity

¡Pon a prueba tus conocimientos contables! En este juego descubrirás los puntos clave de la NIC 28 y la NIC 37 a través de preguntas, desafíos y respuestas rápidas.

Created by

Eduardo Mora
Eduardo Mora
Peru

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NIC 28 Y 37
 

Froggy Jumps

NIC 28 Y 37Online version

¡Pon a prueba tus conocimientos contables! En este juego descubrirás los puntos clave de la NIC 28 y la NIC 37 a través de preguntas, desafíos y respuestas rápidas.

by Eduardo Mora
1

El método de participación implica ajustar la inversión según los cambios en el patrimonio de la asociada.

2

Las pérdidas de una asociada nunca afectan el valor contable de la inversión en los libros del inversor

3

Una entidad ejerce influencia significativa sobre otra si posee, directa o indirectamente, al menos el 20% del poder de voto.

4

Las ganancias no realizadas de transacciones entre la inversora y la asociada deben eliminarse en su totalidad.

5

Una provisión debe reconocerse solo si existe una obligación presente como resultado de un hecho pasado.

6

Un pasivo contingente siempre se debe reconocer en los estados financieros.

7

Las provisiones deben medirse utilizando el mejor estimado del gasto requerido para cancelar la obligación.

8

Un activo contingente se reconoce cuando existe una posibilidad remota de ingreso.

 
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