NIC 18 INGRESOS ORDINARIOS NIF B BERENICE JIMENEZ NAYELI ZAMORA VAZQUEZ MIRIAM GRISEL MONTIEL DANIEL LOREDOMissing: resumen ‎| ‎Must include: ‎resumen. Nic 18 resumen ppt 10 figures of speech with 2 examples each indian railways essay short essay about dota how to play cruel angel thesis. IAS – NIC IFRS – NIIF 1 (Derechos reservados – .. NIC Ingresos Establece como norma general de determinación o medida de ingresos, el valor . Resumen de las normas internacionales de contabilidad.


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Valor Razonable, es el importe por el cual puede ser intercambiado un activo o cancelado un pasivo. One nic 18 resumen the key issues in accounting for revenue is to determine when revenue should be recognised.

Having completed the P2P training, you know that revenue on the sale of goods should be recognised when all of the criteria listed on the slide have been met [IAS 18 para 14]. Instructor note Pause to allow participants chance to read this slide.

With sale of goods two factors third and fourth bullets on the slide will generally follow nic 18 resumen when the risks and rewards have passed to the customer.

MANUAL CASUÍSTICA NIC-S Y NIIF-S - - I - II | Adolfo vilchez elias -

These factors are relatively easy in nic 18 resumen dealing with sale of goods — they become more complex when we consider rendering of services, but are easier to understand in the context of sale of goods. When goods are being sold there is generally an agreed price.

The agreed price is generally the amount of revenue to recognise. Discounts and other variations in price might need to be taken into account, but are generally known at the time the sale is agreed and the risks and rewards move to nic 18 resumen customer.

Once the sale is agreed, the economic benefits for example cash, or credit card payment change hands in a retail transaction. It becomes more complicated if the sale is a building or is a sale subject to a leasing agreement. Generally, again, once the sale of goods is agreed, economic benefits either flow immediately or are almost guaranteed, and so can be recognised as receivables.

Measurement is usually straightforward in established businesses and existing products. It can be more difficult when a product is new or the business has only just started.

The entity retains an obligation nic 18 resumen unsatisfactory performance not covered by normal warranty provisions [performance risk]. The receipt of the revenue from a particular sale of goods is contingent on the buyer generating revenue from onward sale of those goods [performance risk, and there may be an inventory return risk as well].

The goods are despatched subject to installation and the installation is a significant part of the contract which has not yet been completed by the entity [insurance risk].


The buyer has the right to cancel the purchase for a reason specified in nic 18 resumen sales contract and the entity is uncertain about probability of nic 18 resumen [cancellation risk]. Note that the transfer of the risks and rewards of ownership often occurs at same time as the transfer of the legal title or the passing of possession to the buyer ie legal title must normally be transferred before revenue can be recognised.


However, the transfer of legal title alone is not an adequate basis on which to recognise revenue and all the nic 18 resumen of any nic 18 resumen need to be analysed to understand when revenue can be recognised. Instructor note In case further explanation is needed of the risks, some guidance appears below.

Only use this if participants need further help understanding the concepts. Otherwise, pass on to the next slide. Price risk This is the risk that the price at which the good can be sold changes both upwards and downwards.

Obsolescence risk This is the risk that the good sold becomes obsolete. It is particularly important for the sale of any technology product.

Insurance risk This looks at nic 18 resumen takes the risk of potential damage to the good. Nic 18 resumen is often a key indicator of when the risks and rewards of a good are transferred where physical delivery is necessary.

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