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Desafío Contable: Pro y Contra Nómina

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Desafío Contable: Pro y Contra Nómina

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About this activity

Cuestionario rápido sobre principios y nómina.

Created by

ARIADNA PAOLA VILLEGAS GOMEZ
ARIADNA PAOLA VILLEGAS GOMEZ
Colombia

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Desafío Contable: Pro y Contra Nómina
 

Desafío Contable: Pro y Contra NóminaOnline version

Cuestionario rápido sobre principios y nómina.

by ARIADNA PAOLA VILLEGAS GOMEZ
1

Las NIIF son obligatorias para todas las empresas, sin excepción, independientemente de tamaño.

2

Las diferencias temporarias pueden generar activos o pasivos por impuestos diferidos.

3

Las nóminas no requieren provisiones por vacaciones o bonos, ya que se pagan al momento.

4

El costo de nómina incluye remuneraciones brutas antes de impuestos y deducciones.

5

El costo de nómina solo incluye el salario base; las cargas sociales y beneficios no se contabilizan.

6

El reconocimiento de ingresos se realiza siempre al cobro, sin importar entrega o satisfacción de la obligación.

7

El reconocimiento contable se rige por el principio de devengo.

8

El principio de conservatismo obliga a registrar ganancias futuras tan pronto como sea posible.

9

El costo de personal puede incluir prestaciones como aguinaldo y vacaciones provisionadas.

10

La nómina comprende sueldos, salarios y las deducciones legales de los empleados.

 
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