Facultad de Ciencias Económicas, Contables y Financieras

Escuela Profesional de Ciencias Contables y Financieras

NORMA INTERNACIONAL DE
CONTABILIDAD 2

INVENTARIOS

CURSO: CONTABILIDAD Y OTRAS FORMAS EMPRESARIALES

DOCENTE: ORLANDO CUEVA SANCHEZ
CICLO: IX
SEMESTRE: 2024 - I
INTEGRANTES
 BARRANTES SORIANO, JHONNY

 CHAVEZ FARROMEQUE, ANDREA

 FLORES CADILLO, JHON

 LEON ARIAS, RODRIGO

 QUISPE OLIVAS, SAMIRA

 NIC 2
INVENTARIOS
OBJETIVO

Prescribir el tratamiento contable de

los inventarios:

 Costo que debe reconocerse como

un inventario.
 Deterioro de inventarios al valor
neto realizable.
 ALCANCE
Se aplica a todos los inventarios, incluyendo
bienes destinados para la venta, materias
primas, productos en proceso y bienes
terminados
 EXCEPCIONES

MEDI
NIC 32 NIC 41
CION

INSTRUMENTOS
FINANCIEROS
AGRICULTURA INTERMEDIARIOS

It’s the closest planet to the It’s the biggest planet of them Venus is the second planet
Sun all from the Sun
 OUR PHILOSOPHY

MISSION VISION VALUES

Mercury is the closest planet to Venus has a beautiful name Despite being red, Mars is
the Sun and the smallest one of and is the second planet from actually a cold place. It’s full
them all the Sun of iron oxide dust
“This is a quote. Words full of wisdom that someone
important said and can make the reader get inspired.”

—SOMEONE FAMOUS
 LOCATIONS
MERCURY
It’s the closest planet to the
Sun

JUPITER
It’s the biggest planet of them
all

SATURN
It’s composed of hydrogen
and helium
 OUR SERVICES

MERCURY VENUS MARS

It’s the closest planet to the Venus is the second planet Mars is actually a very cold
Sun from the Sun place

JUPITER SATURN NEPTUNE

It’s the biggest planet of It’s composed of hydrogen It’s the farthest planet from
them all and helium the Sun
 BEST SELLERS

VENUS JUPITER
Venus is the second planet from the It’s the biggest planet in the Solar
Sun System

MARS SATURN
Despite being red, Mars is a cold Saturn is a gas giant and has
place several rings
 OUR STRENGTHS
MERCURY
Mercury is the closest planet to the
Sun and the smallest one in the
Solar System—it’s only a bit larger
than the Moon
VENUS
Venus has a beautiful name and is
the second planet from the Sun. It’s
hot and has a poisonous atmosphere
 CUSTOMER PROFILE
GENDER USERS PER COUNTRIES
Country A 85%
Country B 75%
75% Country C 60%
Country D 28%
Country E 25%

25% Follow the link in the graph to modify its data and then paste the new one here.
For more info, click here

INTERESTS

Languages Computing Video Music

 OUR NUMBERS
$30,000 SALES
35%
Expected income for 2022 Venus has a beautiful name

250 DAYS MARKET

75% Neptune is far away from
Average days on market
Earth

MARKET
$28.87 65% Mercury is the smallest
Average price per unit planet
 COMPANY COMPARISON
COMPANY A COMPANY B COMPANY C

MARS Yes Yes No

VENUS No Yes No

MERCURY No Yes Yes

 OUR GROWTH

$30,000
Expected income for
2022

100
New employees next
year

2015 2017 2019 2021

Follow the link in the graph to modify its data and then paste the new one here.
For more info, click here
 INFOGRAPHIC

MERCURY MARS
It’s the closest planet to Mars is actually a very
the Sun cold place

JUPITER CERES
It’s the biggest planet of It’s located in an asteroid
them all belt
 FUTURE PROJECTS
PROJECT 1 PROJECT 3
Mercury is the smallest Mars is actually a very cold
planet place

01 02 03 04

PROJECT 2 PROJECT 4
Venus is the second planet Neptune is far away from
from the Sun Earth
9h 55m 23s
Jupiter's rotation period

333,000
The Sun’s mass compared to Earth’s

386,000 km
Distance between Earth and the Moon
A PICTURE IS WORTH A THOUSAND
WORDS
CUSTOMER TESTIMONIALS
PETER O'CONNELL
“Mercury is the closest planet to the Sun and the smallest one
in the Solar System”

AMELIA SMITH
“Venus has a beautiful name and is the second planet from the
Sun”

JACKSON EVANS
“Despite being red, Mars is actually a cold place. It’s full of
iron oxide dust”
 AWARDS
MERCURY
Mercury is the closest planet to the Sun and the smallest one in
the Solar System—it’s only a bit larger than the Moon

VENUS
Venus has a beautiful name and is the second planet from the
Sun. It’s hot and has a poisonous atmosphere
150,000
Big numbers catch your audience’s
attention
 OUR TEAM

JOHN DOE MICKAEL JAM KATY CASTLE

You can speak a bit about this You can speak a bit about this You can speak a bit about this
person here person here person here
 MOCKUP
You can replace the image on the screen
with your own work. Just right-click on it
and select “Replace image”
 THANKS
Do you have any questions?
youremail@freepik.com
+91 620 421 838
yourcompany.com

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