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NIC 23

Created by

Melanie Moreno
Melanie Moreno
Ecuador

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NIC 23

by Melanie Moreno
1

¿Qué indica la NIC 23 respecto al tratamiento contable de los costos por préstamos?

2

Según la NIC 23, ¿qué son los “costos por préstamos”?

3

¿Qué se entiende por un “activo apto” bajo la NIC 23?

4

¿Cuándo debe comenzar la capitalización de los costos por préstamos según la NIC 23?

5

¿Qué sucede con los costos por préstamos que no son directamente atribuibles a la adquisición o construcción de un activo apto?

6

Según la NIC 23, ¿cuándo debe cesar la capitalización de los costos por préstamos?

 
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