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nic 17: arrendamientos
Description
Mind Map on nic 17: arrendamientos, created by EDUARDO DE LA CRUZ on 18/02/2020.
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Mind Map by
EDUARDO DE LA CRUZ
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Created by
EDUARDO DE LA CRUZ
over 4 years ago
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Resource summary
nic 17: arrendamientos
Objetivo: Establecer para arrendadores y arrendatarios politicas contables y revelaciones
Alcance: Aplica para todo tipo de arrendamientos
CLASIFICACION
Arrendamiento Financiero: Transferencia de la propiedad al final del termino del arrendamiento
Arrendamiento Operativo: No hay transferencia de la propiedad al final del termino del arrendamiento
Conceptos: Arrendatario
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