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Para efectos del reconocimiento de activos de propiedad, planta y equipo, la fecha de adquisicin...

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Accounting

Para efectos del reconocimiento de activos de propiedad, planta y equipo, la fecha de adquisicin es la fecha:

se firma el contrato de permuta de bienes.

en que la adquirente obtiene el control del activo.

en el cual el contrato para adquirir el activo se vuelve incondicional.

se paga la contraprestacin.

El costo de las propiedades, planta y equipo solo se reconoce si el costo del activo puede medirse con fiabilidad y:

el costo no es directamente atribuible al activo.

el activo ha sido pagado en efectivo.

el bien ha sido recibido por el comprador.

es probable que los beneficios econmicos futuros asociados con el activo fluyan a la entidad.

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