EVALUACIÓN MVII NIIF
Diplomado en Normas Internacionales de Información Financiera – NIIF
MÓDULO VII: ANÁLISIS Y TRATAMIENTO CONTABLE DE PRINCIPALES SECTORES
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Question 1 of 12
1. Question
1. ¿Cómo se reconoce y mide un activo intangible?
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Question 2 of 12
2. Question
2. ¿Qué es la plusvalía y cómo se reconoce?
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Question 3 of 12
3. Question
3. ¿Cómo es la amortización de un activo intangible?
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Question 4 of 12
4. Question
4. ¿Cómo se efectúa el retiro y disposición de un activo intangible?
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Question 5 of 12
5. Question
5. ¿Cuál es el tratamiento tributario de los activos intangibles?
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Question 6 of 12
6. Question
6. Un software de finanzas adquirido por S/ 3800 y considerando una vida útil de 5 años será amortizado con una tasa del 20%. ¿Realizar los asientos contables respectivos?
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Question 7 of 12
7. Question
7. ¿Cuáles son las incidencias contables en la actividad petrolera?
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Question 8 of 12
8. Question
8. ¿Cómo es el tratamiento del impuesto general a las ventas en las empresas constructoras?
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Question 9 of 12
9. Question
9. ¿Cómo se tratan los costos de exploración y evaluación en las empresas mineras?
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Question 10 of 12
10. Question
10. ¿Cómo es la valoración del activo biológico en las empresas ganaderas según la NIC 41?
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Question 11 of 12
11. Question
11. La empresa MAYORSA SAC en el mes de junio del 2016 realizó la venta de arroz pilado por un monto de S/ 25000 más IGV; a la empresa TAMBO SAC. El porcentaje de detracción es del 10%. ¿Cuál es el tratamiento contable de esta operación?
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Question 12 of 12
12. Question
12. La empresa MAYORSA SAC en el mes de enero 2016 adquirió 8000 acciones de la empresa MILPO SAA; por un valor de S/ 5.40 por acción. La empresa MAYORSA SAC lo categoriza como activo financiero. ¿Cuál es el tratamiento contable a seguir?
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