Nicsp 23
Nicsp 23
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Aspectos de la NICSP 23
Ingresos de Transacciones sin Contraprestacién (Impuestos y Transferencias)
Reconocimiento de activo:
* Unactivo es un recurso actualmente controlado por la entidad
como consecvencia de un suceso pasado (Marco Conceptual de
las NICSP)
+ Requisitos para el reconocimiento:
+ Cumplirla definicién de activo
fiabilidad.
CASO 1
Un enti pea ree actor fos equpor meet) de una
‘odd imertaconal para que se urilen en las avid propias
elaenedea pea en campliminto deus cba) por un azo
af, lego del can etes bees paar ase de propiedad de
Ia entdad pubic. Todos estos aspects extn plasmedos en un
‘conven suscite ere amas pts. En el carverio no espectea
‘ql los actos no oe uizan en oe objeto dal conven, eos se
{sided pbs deer egies Bees nl 2015 en
‘Src a eg es ost
Reconocimiento
1. cumple con a defnicién de activo?
ia mes
2. ecumple cn a defniién de activo PPE?
ae Se 2
3.
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