Fresentado por Laue Allen Cuece Morray
Inventarios son actives
(a) mantenidos para ser vendidos en el curso normal dela operacién;
(b) en proceso de produecién con
(€) en forma de materiales 0 suministros, para ser consumidos en el proceso
de produccién, 0 enla prestacisn de servicios.
Valor neto realizable es el precio estimado de venta de un activo en el curso
‘normal de la operacién menos los costos estimados para terminar su
foduccién y los necesarios .
porte por el cual puede ser intercambiado un activo, o cancelado un pas
‘entre un comprador y un vendedor interesado y debidamente informado, que
realizan una transaccién libre. * MEDICION DE LOS INVENTARIOS (/
‘Se miden a costo al valor neto realizable, segtn cual see menor
COsTOS
* Costos de adquisicién
+ Costos de Transformacién
+ Costos de adquisicién
costo de aduicén de lon ivertaros comprerdar ol precio do compra oo
srancaoe de Imperacon y ovos Impuestes (que no sean rcoperabee
posteormente de os autridades fiscal), los tansprias el almacenarientoy
buce conte dectamorts avbubles ala adquticen os se morcaderae, oo
Iraterles ls seria Los descuerts Comercial, as rebels oes pares
sims 3 deducidn pra determina ecosto de adusicén.
recolectados de activos biol6gicos
+ Otros costos + Costos de Transformacién
+ Costo de los inventarios para un os costs de tnsfomaricn do los inventatios comprenderia aquels costas
prestador de servicios
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