NIC 17 ARRENDAMIENTOS

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por Monse Escamilla

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por Gabriel Díaz

NIC 17 ARRENDAMIENTOS

To name your story, you have to think about the overall message and what you want your audience to understand from the story. Also, make it relevant and easy to remember.

Clasificación

Arrendamiento operativo

No hay transferencia sustancial de todos los riesgos y ventajas de la propiedad. No hay transferencia de la propiedad al final del término del arrendamiento. No hay opción para comprar el activo al precio que se espera que se ejerza. El valor presente de los pagos mínimos de arrendamiento difiere sustancialmente del valor razonable del activo.

Arrendamiento financiero

Transferencia sustancial de todos los riesgos y ventajas de la propiedad. Transferencia de la propiedad al final del término del arrendamiento. Opción para comprar e activo al precio que se espera que se ejerza El valor presente de los pagos mínimos de arrendamiento es equivalente a todo el valor razonable del activo.

Definiciones

The ending of a story is essential. We all know that if the ending is weak, what happened before loses its importance. So make it unpredictable, but fair. A resolved ending answers all the questions and ties up any loose threads from the plot.

Arrendamiento Operativo

Es cualquier acuerdo de arrendamiento distinto al arrendamiento financiero.

Arrendamiento Financiero

Tipo de arrendamiento en el que se transfieren sustancialmente todos los riesgos y ventajas inherentes a la propiedad del activo. La propiedad del mismo, en su caso, puede o no ser transferida.

Arrendamiento

Es un acuerdo por el que el arrendador cede al arrendatario, a cambio de percibir una suma única de dinero, o una serie de pagos o cuotas, el derecho a utilizar un activo durante un periodo de tiempo determinado.

Arrendatario

This is the closure section of the story.
See examples of possible outcomes below:

• all problems have been solved
• it's clear how each one of your characters ends up
• your main character is transformed by the challenge

Es la persona que adquiere el derecho de usar un activo a cambio del pago de un canon.

Try answering these questions to come up with a closure:
- Have all the problems been solved?
- Is there a clear picture of what happens with each character in the story?
- Has the challenge transformed your main character?
- How do the characters feel in the end?

Arrendador

This is the moment when the main character surpasses the last obstacle and finally faces their greatest challenge.
The climax usually follows one of these patterns:

• realization
• resolution
• choice

Type in your answer.

Persona propietaria del bien que da o cede una cosa en arrendamiento.

Alcance

The middle of the story is where you add layers of complications that will lead to the end. Reveal more about the character's journey. Did their personality go through changes? How did they overcome the challenges? And as you build up the story’s central conflict, make it more personal to that character. Also, from the middle act, you have to lead into the final act.

Base de medición para:

Your character(s) need(s) motivation in order to solve the challenge(s).

Transferencia del derecho de uso de activos (aún con servicios.

Secondary characters might also have motives that lead them to cross paths with the main character or which might trigger them to help the main character.

Arrendatarios de propiedades de inversión y de activos biológicos.

Why does your character need to confront this challenge? What does he/she expect to accomplish by solving it?
See a few examples:

• will marry in 3 days
• can fix the mistakes of the past

Aplica para todo tipo de arrendamiento excepto:

Each story has a main character and that character usually needs to solve a problem or challenge. The character's challenge is the one that creates tension throughout the story.

Sobre licencias para temas tales como películas, grabaciones en vídeo, obras de teatro, manuscritos, patentes y derechos de autor.

Type in any other challenges which other characters in the story need to face.

Acuerdos de arrendamiento para la exploración o uso de minerales, petróleo, gas natural y recursos no renovables similares.

In most stories, there are 3 challenges. The number 3 is a mystical number symbolizing completeness. Try to come up with interesting challenges with which your character needs to struggle.
See a few examples below:

• turns into a werewolf at night
• is sent back in time

Objetivo

In the beginning of the story (or the exposition), you will need to introduce the setting and characters. You might also want to introduce the main conflict. This part of the story is important because it gives the reader necessary background information and maybe even a first insight into a character’s personality.

Establecer para arrendadores y arrendatarios las políticas contables y revelaciones para arrendamientos operativos y financieros.

Characters are essential to a good story. Usually, the protagonist(s) is/are the most affected by the plot. Introduce a character by focusing on their actions, interests, and occupation, as the physical appearance doesn't make a difference in most cases.