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Pasivos: Verdad o Ficción

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Pasivos: Verdad o Ficción

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About this activity

Desafía tu conocimiento sobre pasivos contables.

Created by

julio cesar cespedes segura
julio cesar cespedes segura
Costa Rica

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Pasivos: Verdad o Ficción
 

Pasivos: Verdad o FicciónOnline version

Desafía tu conocimiento sobre pasivos contables.

by julio cesar cespedes segura
1

Las provisiones se reconocen cuando hay una obligación presente, es probable que conlleve una salida de recursos y se puede hacer una estimación fiable del importe.

2

Al reconocer un pasivo, no se utiliza el costo amortizado para instrumentos de deuda a largo plazo.

3

Una provisión se registra solo cuando no es probable que haya salida de recursos.

4

Los pasivos financieros se miden inicialmente al valor razonable, y luego se contabilizan al costo amortizado mediante la tasa de interés efectiva.

5

El reconocimiento de pasivos no se ve afectado por cambios en tasas de descuento.

6

Se debe reconocer un pasivo cuando es probable que conllevará una salida de recursos y su importe puede estimarse de forma fiable.

7

Un pasivo es una obligación presente de la entidad, surgida de hechos pasados.

8

La clasificación de pasivos como corriente o no corriente depende de si se esperan cancelar dentro de los próximos 12 meses.

9

Todos los pasivos deben medirse de manera continua a valor razonable, incluso a menos de un año.

10

Las deudas con proveedores generalmente se reconocen como gasto inmediato y no como pasivo.

 
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