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Activos NIIF_Propiedad, Planta, Equipo y Activos Intangibles: Verdadero o Falso

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Activos NIIF_Propiedad, Planta, Equipo y Activos Intangibles: Verdadero o Falso

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Activos NIIF: verdad o mentira

Created by

Luz Ana Castillo
Luz Ana Castillo
Colombia

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Activos NIIF_Propiedad, Planta, Equipo y Activos Intangibles: Verdadero o Falso
 

Activos NIIF_Propiedad, Planta, Equipo y Activos Intangibles: Verdadero o FalsoOnline version

Activos NIIF: verdad o mentira

by Luz Ana Castillo
1

El reconocimiento de un activo exige que sea probable que generará beneficios económicos y su costo pueda estimarse de forma fiable.

2

La depreciación se aplica a activos tangibles a lo largo de su vida útil.

3

La amortización permite reflejar cómo los activos de una empresa pierden valor con el paso del tiempo debido al uso, el desgaste o la obsolescencia.

4

El valor de salvamento no es el valor estimado que un activo conservará al final de su vida útil y que puede ser recuperado o vendido por la empresa.

5

Son características de activos intangibles: No tienen apariencia física, generan beneficios económicos,

6

Los activos intangibles se deprecian

7

La depreciación es la pérdida de valor de un activo tangible a lo largo del tiempo, registrada contablemente para reflejar su desgaste y obsolescencia.

8

Algunos métodos de depreciación son: Línea Recta, Saldos decrecientes, unidades de producción,

9

La propiedad, planta y equipo son intangibles que no se reconoce depreciación

10

Los activos intangibles se deprecian.

 
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