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nic 17: arrendamientos

Description

Mind Map on nic 17: arrendamientos, created by EDUARDO DE LA CRUZ on 18/02/2020.

Mind Map by EDUARDO DE LA CRUZ, updated more than 1 year ago

	Created by EDUARDO DE LA CRUZ almost 5 years ago

Resource summary

nic 17: arrendamientos

Objetivo: Establecer para arrendadores y arrendatarios politicas contables y revelaciones
1. Alcance: Aplica para todo tipo de arrendamientos
CLASIFICACION
1. Arrendamiento Financiero: Transferencia de la propiedad al final del termino del arrendamiento
2. Arrendamiento Operativo: No hay transferencia de la propiedad al final del termino del arrendamiento
Conceptos: Arrendatario

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