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NIC-18: Ingreso de Actividades Ordinarias

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NIC-18: Ingreso de Actividades Ordinarias

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Reconoce ingresos correctamente

Created by

alejandro villalba
alejandro villalba
Colombia

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NIC-18: Ingreso de Actividades Ordinarias
 

NIC-18: Ingreso de Actividades OrdinariasOnline version

Reconoce ingresos correctamente

by alejandro villalba
1

¿Qué tipo de ingresos abarca NIC-18?

2

Cuando una empresa vende algo, ¿Qué debe determinar para registrar el ingreso?

3

En una venta, ¿Qué pasa cuando el cliente asume los riesgos y beneficios?

4

¿Cuándo puede una empresa registrar ingresos por un servicio?

5

¿Qué ayuda a la empresa a registrar bien sus ingresos?

6

¿Qué debe incluirse en la revelación de ingresos?

7

¿Qué son los ingresos de actividades ordinarias?

8

¿Los aportes de los socios se reconocen como ingresos?

9

¿Qué significa la asociación de ingresos con gastos?

Explicación

La norma cubre ventas, servicios e rendimientos (intereses, regalías, dividendos).

La medición es al valor razonable de la contraprestación.

Se transfiere el control y riesgos al comprador.

Debe ser medible y probable el cobro.

La revelación cubre políticas y métodos aplicados.

 
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