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NIC 16: Reto de Depreciación

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NIC 16: Reto de Depreciación

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Quiz sobre PPYE y depreciación

Created by

Sarith Gonzalez
Sarith Gonzalez
Colombia

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NIC 16: Reto de Depreciación
 

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NIC 16: Reto de DepreciaciónOnline version

Quiz sobre PPYE y depreciación

by Sarith Gonzalez
1

Activo tangible destinado al uso en la producción o suministro de bienes y servicios, o para alquiler, que se espera sea utilizado durante más de un periodo y genere beneficios económicos futuros.

           
  
  
  
  
2

Importe estimado que la empresa espera recuperar al final de la vida útil del activo.

        
  
  
  
3

Forma de medir el activo que mantiene su valor en libros por el costo original menos depreciación y deterioro acumulados.

     
     
4

Forma de medir el activo manteniendo su valor en libros basado en la valoración de mercado cuando se realiza la revaluación, ajustando por depreciación posterior.

     
  
  
5

Depreciar cada parte significativa por separado si tienen vidas útiles distintas.

     
  
  
6

Mayor entre el valor razonable (menos costos de venta) y el valor de uso.

  
  
7

Costo total del activo menos su valor residual.

  
  
8

Valor presente de los flujos de efectivo esperados obtener del activo en el futuro.

     
  
  
9

Si se emplea el Modelo del Costo, el activo se registra a su costo histórico y se resta depreciación acumulada y pérdidas por deterioro.

                 
  
  
  
  
  
  
 
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