Jun 19
A practical guide to IAS 16 — recognising property, plant and equipment, the cost and revaluation models, depreciation, componentisation, and derecognition.
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A practical guide to IAS 16 — recognising property, plant and equipment, the cost and revaluation models, depreciation, componentisation, and derecognition.
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IFRS impactan
Nuevo post hoy en samuelmantilla.com:
¡Los IFRS impactan el mundo de la contabilidad con enmiendas innovadoras!
IASB realizó recientemente cambios al IAS 16 (Producidos de PPE antes del uso que se tiene la intención dar) y al IFRS 3 (Referencias a la estructura conceptual). Son precisiones importantes a los ‘costos directamente atribuibles’ y al reconocimiento de activos y pasivos con base en las definiciones contenidas en la estructura conceptual. Cambios que tienen cierto impacto, pero que tampoco son tan innovadores.
Lea el comentario de John Hughes, en: https://www.samuelmantilla.com/post/ifrs-impactan
Atento saludo,