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NIC 27 - INVERSIONES

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NIC 27 - INVERSIONES

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Played 3 %Accuracy 88 Average time 02:09
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METODO DEL COSTO, METODO DE VALOR RAZONABLE Y METODO DE PARTICIPACION PATRIMONIAL

Created by

Polo Alejandro Cruz Santamaria
Polo Alejandro Cruz Santamaria
Colombia

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NIC 27 - INVERSIONES
 

NIC 27 - INVERSIONESOnline version

METODO DEL COSTO, METODO DE VALOR RAZONABLE Y METODO DE PARTICIPACION PATRIMONIAL

by Polo Alejandro Cruz Santamaria
1

¿Qué es la NIC 27?

2

¿Qué es el método del costo en inversiones?

3

¿Qué es el método del valor razonable en inversiones?

4

¿Qué es el método de participación patrimonial en inversiones?

Explicación

En consolidación, las eliminaciones se hacen para evitar duplicación.

Control implica poder dirigir políticas para beneficios. Solo posesión no siempre equivale a control.

Control es poder para dirigir políticas de la entidad para obtener beneficios.

La subsidiaria está bajo el control de la matriz.

 
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