{"id":2527,"date":"2021-11-25T11:12:02","date_gmt":"2021-11-25T16:12:02","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=2527"},"modified":"2021-11-25T11:12:02","modified_gmt":"2021-11-25T16:12:02","slug":"activos-totalmente-depreciados-continuan-operando","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/activos-totalmente-depreciados-continuan-operando\/","title":{"rendered":"Activos totalmente depreciados contin\u00faan operando"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Mantener un activo fijo en libros totalmente depreciados y que contin\u00faan operado, revela que la Compa\u00f1\u00eda no est\u00e1 cumpliendo con el p\u00e1rrafo 51 de la NIC 16: Propiedades, Planta y Equipo. En este apartado literal se indica que: &#8220;el valor residual y la vida \u00fatil de un activo se revisar\u00e1n como m\u00ednimo al t\u00e9rmino de cada periodo anual y, si las expectativas difirieren de las estimaciones previas, los cambios se contabilizar\u00e1n como un cambio en una estimaci\u00f3n contable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ahora bien, de acuerdo con la NIC 8: \u201cPol\u00edticas Contables, Cambios en las Estimaciones Contables y Errores&#8221; este hecho revelar\u00eda que se ha considerado un sobre costo adecuadamente en la producci\u00f3n por haber considerado una depreciaci\u00f3n acelerada, distorsionando la presentaci\u00f3n razonable de los Estados Financieros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mayor precisi\u00f3n, lo tendr\u00e1 si se comunica a Comercial@ladersam.com o lramirez@ladersam.com<\/p>","protected":false},"excerpt":{"rendered":"<p>Mantener un activo fijo en libros totalmente depreciados y que contin\u00faan operado, revela que la Compa\u00f1\u00eda no est\u00e1 cumpliendo con el p\u00e1rrafo 51 de la NIC 16: Propiedades, Planta y Equipo.<\/p>","protected":false},"author":4,"featured_media":2528,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[111],"tags":[273,186,27],"class_list":["post-2527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-niif","tag-el-peruano","tag-nic","tag-niif"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - 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