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NIC 39

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NIC 39

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About this activity

Aplicar de manera lúdica los conceptos fundamentales de la NIC 39, identificando correctamente los instrumentos financieros, su clasificación, reconocimiento, medición y los elementos básicos de la contabilidad de coberturas, fortaleciendo la comprensión teórica y la toma de decisiones contables en situaciones prácticas.

Created by

Eliana Yandún Rosero
Eliana Yandún Rosero
Ecuador

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NIC 39
 

NIC 39Online version

Aplicar de manera lúdica los conceptos fundamentales de la NIC 39, identificando correctamente los instrumentos financieros, su clasificación, reconocimiento, medición y los elementos básicos de la contabilidad de coberturas, fortaleciendo la comprensión teórica y la toma de decisiones contables en situaciones prácticas.

by Eliana Yandún Rosero
1

¿Qué define un instrumento financiero según la presentación?

2

¿Cuál es el alcance principal de la NIC 39 según la presentación?

3

Cuál de los siguientes es un ejemplo claro de activo financiero

4

¿Qué es la “partida cubierta”?

5

En contabilidad de coberturas, ¿qué se entiende por “instrumento de cobertura”?

 
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