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NC3 Bolivia: Moneda constante

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NC3 Bolivia: Moneda constante

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About this activity

Verdad y falsedad sobre la NC3 en Bolivia

Created by

David andres Suárez orellana
David andres Suárez orellana
Bolivia

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NC3 Bolivia: Moneda constante
 

NC3 Bolivia: Moneda constanteOnline version

Verdad y falsedad sobre la NC3 en Bolivia

by David andres Suárez orellana
1

Partidas monetarias, como Caja y Bancos, Cuentas por cobrar y Cuentas por pagar, no se actualizan.

2

La UFV se publica de forma semanal en Bolivia.

3

La NC3 se aplica solo al Estado de Resultados y no a otros estados financieros.

4

El REI, o Resultado por Exposición a la Inflación, representa la ganancia o pérdida por mantener partidas monetarias durante la inflación.

5

Se utiliza la UFV como índice oficial de actualización para ajustar montos no monetarios.

6

Las partidas monetarias deben actualizarse con la inflación cada periodo.

7

Partidas no monetarias, como Inventarios, Propiedad, Planta y Equipo y Patrimonio, sí se actualizan con la inflación.

8

La NC3 se aplica únicamente a empresas multinacionales y no a pymes locales.

9

El objetivo de la NC3 es ocultar el impacto de la inflación en los estados financieros.

10

La NC3 de Bolivia busca expresar los estados financieros en moneda constante para eliminar los efectos de la inflación.

 
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