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Froggy Jumps
Froggy Jumps

Arriendos: NIIF IFRS 16

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Arriendos: NIIF IFRS 16

Froggy Jumps

Played 1
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About this activity

Normas de arriendo contable

Created by

Hugo Cuasquer
Hugo Cuasquer
Ecuador

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Arriendos: NIIF IFRS 16
 

Froggy Jumps

Arriendos: NIIF IFRS 16Online version

Normas de arriendo contable

by Hugo Cuasquer
1

Con IFRS 16, ¿qué se reconoce inicialmente por un arrendamiento para el arrendatario?

2

¿Qué representa la obligación de arrendamiento inicialmente?

3

¿Qué representa el activo por derecho de uso (ARU)?

4

¿Cómo se mide el ARU y la obligación de arrendamiento al reconocimiento inicial?

5

¿Qué permite IFRS 16 en relación al arrendatario para contratos de corta duración o de bajo valor?

6

¿Qué pasa con el gasto de arrendamiento en la cuenta de resultados para arrendatarios bajo IFRS 16?

7

¿Cómo se trata un subarriendo bajo IFRS 16?

8

¿Qué se debe hacer con las modificaciones de contrato de arrendamiento?

9

¿Qué información debe divulgarse sobre arrendamientos desde la perspectiva del arrendatario?

10

¿Qué sucede con el gasto de intereses cuando el contrato de arrendamiento se capitaliza como ARU?

 
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