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3114755
NIIF 13
Description
importantee!!!
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evita_bermudez@hotmail.com
u2303194@unimilitar.edu.co
u2303213@unimilitar.edu.co
Mind Map by
evita_bermudez
, updated more than 1 year ago
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Created by
evita_bermudez
almost 9 years ago
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Resource summary
NIIF 13
Valor razonable
precio recibido por vender un activo
pagado por transferir una pasivo
su medicion requiere
activo o pasivo concreto a medir
mercado en el que tendra lugar
tecnicas de valoracion
al medir el valor razonable
NO se aplicara
transaccion por pago de acciones
dentro del alcance de la niif 2
transacciones de arrendamientos
dentro del alcance de la nic 17
valor neto realizable
nic 2. inventarios
nic 36 deterioro del valor de activos
nic 19
NO se requiere
valor razonable menos costos de disposicion
Aplicacion a pasivos e instrumentos de patrimonio propios de una entidad
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