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Elementos básicos de la cartera

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Elementos básicos de la cartera

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Contabilidad de Activos-
Actividad de Refuerzo Unidad 2 / Escenario 4

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POLITÉCNICO GRANCOLOMBIANO EDUCACIÓN VIRTUAL
POLITÉCNICO GRANCOLOMBIANO EDUCACIÓN VIRTUAL
Colombia

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Elementos básicos de la cartera Online version

Contabilidad de Activos- Actividad de Refuerzo Unidad 2 / Escenario 4

by POLITÉCNICO GRANCOLOMBIANO EDUCACIÓN VIRTUAL
1

10% deterioro general 15% 33% 5% deteriorado individual malas

Fiscalmente existen dos métodos de reconocido valor técnico para calcular las provisiones de gastos por posibles pérdidas de las deudas de difícil cobro , también conocidas como deudas . Estas son provisión de cartera y provisión de cartera .

Provisión general
Cuentas por cobrar vencidas ( de 0 a 89 días no hay provisión ) :
? Con más de 360 días un
? Entre 181 y 360 días un
? Entre 90 y 180 días un

Provisión individual
? para cada una de las deudas con más de 360 días de vencidas .

Un activo se registra a una cantidad que es mayor que la recuperable si la cantidad registrada excede la cantidad a recuperar a través del uso o venta del activo . Si este es el caso , el activo se describe como y la norma requiere que la entidad reconozca una pérdida por .

 
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