{"id":9925,"date":"2021-10-21T11:04:39","date_gmt":"2021-10-21T16:04:39","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=2227"},"modified":"2021-10-21T11:04:39","modified_gmt":"2021-10-21T16:04:39","slug":"nic-36-deterioro-del-valor-de-los-activos","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/nic-36-deterioro-del-valor-de-los-activos\/","title":{"rendered":"NIC 36 &#8211; Deterioro del valor de los activos"},"content":{"rendered":"<p class=\"wp-block-paragraph\">EL REGISTRO CONTABLE DEL DETERIO DEPENDE DE LA COMPOSICION DEL VALOR EN LIBROS DEL ACTIVO<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En la actualidad, algunas Entidades contin\u00faan afectadas debido al COVID-19 y es que las producciones no han sido las mismas con respecto a los a\u00f1os anteriores. Sin embargo, las empresas tienen la obligaci\u00f3n de aplicar la Norma Internacionales de Contabilidad Oficializadas (NIC- 36).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este sentido, es necesario que las empresas distingan claramente el destino del monto de sus deterioros. Si bien es cierto que debe aplicarse a una cuenta de gastos seg\u00fan el p\u00e1rrafo 60 de la NIC 36, pero tambi\u00e9n es posible que el importe del valor en libros incluya valores de revaluaci\u00f3n en atenci\u00f3n a los lineamientos de la NIC 16 o costo atribuido seg\u00fan la NIIF 1. En estos casos el destino del registro contable ser\u00e1 disminuido al excedente de revaluaci\u00f3n y\/o ganancias acumuladas, seg\u00fan corresponda.<\/p>","protected":false},"excerpt":{"rendered":"<p>En la actualidad, algunas Entidades contin\u00faan afectadas debido al COVID-19 <\/p>","protected":false},"author":4,"featured_media":9617,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[111],"tags":[302,27],"class_list":["post-9925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-niif","tag-nic-36","tag-niif"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>NIC 36 - Deterioro del valor de los activos - Ladersam Consultores<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ladersam.com\/en\/nic-36-deterioro-del-valor-de-los-activos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NIC 36 - Deterioro del valor de los activos - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"En la actualidad, algunas Entidades contin\u00faan afectadas debido al COVID-19\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/nic-36-deterioro-del-valor-de-los-activos\/\" \/>\n<meta property=\"og:site_name\" content=\"Ladersam Consultores\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/Ladersam\" \/>\n<meta property=\"article:published_time\" content=\"2021-10-21T16:04:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/10\/img-fotos-notas-03-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1391\" \/>\n\t<meta property=\"og:image:height\" content=\"927\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Comercial Ladersam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Comercial Ladersam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ladersam.com\/nic-36-deterioro-del-valor-de-los-activos\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/nic-36-deterioro-del-valor-de-los-activos\/\"},\"author\":{\"name\":\"Comercial Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/23e6490869e2e1954e2d88da80c342e1\"},\"headline\":\"NIC 36 &#8211; 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