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Activos no corrientes y normas NIC/NIF

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Activos no corrientes y normas NIC/NIF

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Verdadero o falso sobre activos no corrientes

Created by

Debora Macias Vera
Debora Macias Vera
Ecuador

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Activos no corrientes y normas NIC/NIF
 

Activos no corrientes y normas NIC/NIFOnline version

Verdadero o falso sobre activos no corrientes

by Debora Macias Vera
1

NIC 19 se aplica principalmente a beneficios a empleados y no a los activos no corrientes tangibles.

2

NIC 38 permite reconocer activos intangibles al costo y amortizarlos a lo largo de su vida útil.

3

NIC 12 exige medir todos los activos no corrientes a valor razonable obligatoriamente.

4

NIC 38 prohíbe la revaluación de activos intangibles incluso si hay un mercado activo disponible.

5

NIC 12 trata sobre impuestos diferidos y algunos efectos pueden afectar al reconocimiento de activos no corrientes.

6

NIC 16 obliga a usar una vida útil fija de 5 años para todas las partidas de propiedad, planta y equipo.

7

MIF 7 dicta que todos los activos no corrientes deben valorarse siempre a costo sin posibilidad de revaluación.

8

MIF 7 está relacionado con la información y revelación de instrumentos financieros, no con la medición directa de activos no corrientes.

9

Los activos no corrientes tangibles, como propiedades, planta y equipo, se miden al costo inicial según NIC 16.

10

La depreciación de NIC 16 debe reflejar el consumo de beneficios económicos esperados de los activos no corrientes.

 
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