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NIC 16: Activos Tangibles

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NIC 16: Activos Tangibles

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About this activity

Propiedades, planta y equipo (NIC 16)

Created by

Lesny Barona
Lesny Barona
Colombia

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NIC 16: Activos Tangibles
 

NIC 16: Activos TangiblesOnline version

Propiedades, planta y equipo (NIC 16)

by Lesny Barona
1

Los activos tangibles generan beneficios económicos futuros y se registran al costo.

2

Se realiza la desmantelación y rehabilitación como parte del costo de los activos.

3

El objetivo es registrar solo el costo histórico sin revelar métodos de depreciación.

4

Los activos biológicos se incluyen dentro de NIC 16.

5

Desmantelamiento y reparaciones menores se capitalizan como costo del activo.

6

Se baja el activo cuando se vende, se retira o deja de generar beneficios; la ganancia o pérdida se reconoce en el estado de resultados.

7

La NIC 16 regula el reconocimiento, la medición y el control de los activos tangibles que utiliza una empresa para sus operaciones.

8

Los activos se deprecian y deben revelarse su vida útil y valor residual.

9

El modelo de revaluación no permite actualizar el valor razonable de los activos.

10

La vida útil de un equipo siempre es indefinida.

 
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