Categorii: Tot - cambio - presentación - información - moneda

realizată de LISBETH CAJO 2 ani în urmă

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NIC 21

El documento aborda la normativa contable para la conversión de estados financieros en moneda extranjera, según las Normas Internacionales de Información Financiera (NIIF). Se destaca la importancia de la moneda de presentación y la moneda funcional, especificando cómo deben registrarse las transacciones y los efectos impositivos conforme a NIC 12.

NIC 21

NIC 21

Marine life, sea life or ocean life, is represented by the plants, animals and other organisms that live in the saltwater of the sea or ocean, or the brackish water of coastal estuaries.

At a fundamental level, marine life affects the nature of the planet. Marine organisms produce oxygen and sequester carbon.

EFECTOS IMPOSITIVOS

Aplicar NIC 12 Importe a las Ganancias

RECONOCIMIENTO DIFERENCIAS DE CAMBIO

Resultados de acuerdo a NIC 16
Reconocer diferencias de Liquidez
Inicial en los E.E.F.F.
Puede aplicarce NIIF 9

INFORMACIÓN

Fish are limbless cold-blooded vertebrate animal with gills and fins living wholly in water.

Comparación en libros de dos o mas importes

Enumerate at least 10 of the most popular fish.

Valor Neto Razonable en ME
Costo o importe en Libro
Propiedades tomar en cuenta NIC 16

Rays are the largest group of cartilaginous fishes, with well over 600 species in 26 families.

Rays look like bats in the water, and this is probably why they are called batoids. Rays use their pectoral fins to 'fly' through the water. Though a bony fish takes in water with its mouth, rays do not because they live at the bottom of the ocean.

Name a few of the most known species.

Al final
Valor razonable en fecha de transacción
Partidas o monetarios a la TC de fecha transacción
Tasa de Cambio al cierre
Reconocimiento

Species in the shark subclass have skeletons made from cartilage, not bone, and have five to seven gill slits on each side of their heads (most other fish have only one gill slit on each side), which they use to filter oxygen from the water.

Enumerate a few of the most known species of sharks:

Tasa de cambio en fecha de transaccion
Operacion de Activos en ME
Presta o Toma en ME
Compra y Venta en ME

PARTIDAS MONETARIAS

Marine invertebrates lack a vertebral column, and some have evolved a shell or a hard exoskeleton. Some of them can collect bacterias or even absorb harmful components. For instance, sea sponges are able to take in the excess amount of ammonium in the ocean water.

They have more than 10,000 species, name a few that are the most common.

Pueden ser pensiones o beneficios a empleados
Derecho a entregar
Derecho a rescindir

CAMBIO EN MONEDA FUNCIONAL

Marine plants consist of two major types, the seagrasses, and the algae and seaweeds.

Seagrasses represent members of some of the more complex plants, while algae and seaweeds display simple forms and are often microscopic.

Gather information about marine plants:

Tasa de cambio a la fecha
Su aplicación es prospectiva

MONEDA FUNCIONAL

A coral reef is an underwater ecosystem characterized by reef-building corals. Reefs are formed of colonies of coral polyps held together by calcium carbonate. Most coral reefs are built from stony corals, whose polyps cluster in groups.
The 3 main types of reef are: atoll, barrier reefs, fringing reefs.

Write down their characteristics as well as the importance of the reefs

Factores
Si se percibe inflación se aplica NIC 29
Por juicio de la entidad
Si los flujos afectan la moneda local
Si es extensión de la entidad
En la que se genera los importes
Con la que se liquidan los precios de venta

PRESENTACIÓN EN MONEDA DISTINTA

Convesion
TC a la fecha Transaccion
Si no es economia hiperinflacionaria
Si se tienen E.E.F.F. consolidados

COVENCIÓN DE UN NEGOCIO EN EL EXTRANJERO

Considerar NIIF 10 EF Consolidados
Además agregarlo método de participación

INVERSION NETA EN EL EXTRANJERO

Si se es de una subsidiaria en el extranjero
Si existen CP y CC a largo Plazo

INFORMACIÓN A REVELAR

Marine mammals are aquatic mammals that rely on the ocean and other marine ecosystems for their existence.

They include animals such as seals, whales, manatees, sea otters, and polar bears. They are an informal group, unified only by their reliance on marine environments for feeding.

Informar si sus E.E.F.F. se presentan en Moneda diferencia ala funcional
Método
Revelar
Identificar
Cambio en la moneda funcional
Diferencias de cambios netas
evidencias las diferencias
Podrá aplicar NIIF 9 Instrumentos financieros

ENFOQUE

Seabirds are birds that are adapted to life within the marine environment. While seabirds vary greatly in lifestyle, behavior, and physiology, they often exhibit striking convergent evolution, as the same environmental problems and feeding niches have resulted in similar adaptations.


Name a few of bird species who live at sea or at the seaside:

Podra utilizar la NIC 27 EF separados
Presentación de E.E.F.F. con la conversión de la moneda
Convertir a moneda funcional

DEFINICIONES

Currently, of the approximately 12,000 extant reptile species and subspecies, only about 100 are classed as marine reptiles: extant marine reptiles include marine iguanas, sea snakes, sea turtles and saltwater crocodiles.

s
Tasa de cambio de contado
Moneda de presentación
Inversion Neta
Moneda Extranjera

The marine iguana, also known as the sea iguana is a species of iguana found only on the Galápagos Islands that has the ability, unique among modern lizards, to forage in the sea, making it a marine reptile.

Add important facts about marine iguanas. For e.g. how long can a marine iguana stay underwater or how long do they live, etc.

Valor Razonable

Crocodilians may be found swimming out at sea, but they can't live out there in the way that a marine turtle can.

Research, then write down what you know about them. For e.g, their lifespan, their weight, where you can spot them. etc

Diferecia de cambio

Sea snakes, or coral reef snakes, are a subfamily of venomous elapid snakes, that inhabit marine environments for most or all of their lives. Most are extensively adapted to a fully aquatic life and are unable to move on land.

Research, then write down facts about sea snakes, for e.g. how fast they swim, what do they eat or how long they live, etc.

Tasa de cambio

Write down some interesting facts about sea turtles, like how long they live or how long can they dive, etc.

OBJETIVO

Convertir en moneda extranjera los E.E.F.F.

ALCANCE

Registros co forme a NIIF
Convertir EF e moneda represetacion
Registro contable la covesioon