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Nic 18 – Quiz (pl)

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Nic 18 – Quiz (pl)

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Nic 18

Created by

Deisy Lorena
Deisy Lorena
Colombia

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Nic 18 – Quiz (pl)
 

Nic 18 – Quiz (pl)Online version

Nic 18

by Deisy Lorena
1

El ingreso de actividades ordinarias es la entrada bruta de beneficios económicos surgidos en el curso de las actividades ordinarias de la entidad.

2

Los ingresos de actividades ordinarias incluyen las cantidades recaudadas por cuenta de terceros, como el IVA.

3

La principal preocupación de la NIC 18 es determinar el valor razonable de los ingresos

4

Los ingresos por venta de bienes se reconocen cuando se transfieren al comprador los riesgos y ventajas significativos inherentes a la propiedad.

5

Para reconocer ingresos por venta de bienes, la entidad debe haber transferido necesariamente la propiedad legal del bien.

6

Los ingresos por prestación de servicios se reconocen cuando el servicio se termina completamente.

7

Los ingresos por intereses se reconocen utilizando el método de interés efectivo.

8

Los dividendos se reconocen como ingreso cuando se declara el dividendo por la asamblea

9

Las regalías se reconocen por devengo, de acuerdo con lo establecido en el contrato.

10

Para reconocer ingresos, siempre debe ser probable que la entidad obtenga los beneficios económicos asociados con la transacción.

 
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