Paso 3 Gestión contable de inventarios y activos fijos

Estudiante:

Astrid Yulieth Rojas Torres

1054539175

Grupo: 145

Tutor:

Carlos Eliecer Castrillón Morales

Universidad Nacional Abierta y a Distancia- UNAD

Curso: Contabilidad Financiera Intermedia

Código: 106007

Abril 2023
 Introducción

En este trabajo se evidencia el desarrollo de los talleres de inventarios y

de propiedad planta y equipo, con su respectiva política contable y su
respectivo ajuste contable en la plataforma siigo.
Estos componentes forman parte de los inventarios, y de activos fijos, lo
que permiten el adecuado reconocimiento y medición, mediante el
análisis de las condiciones necesarias para ser incorporados dentro de
los estados financieros.
 Desarrollo De La Actividad

A) Desarrollar los ejercicios contables de inventarios (Taller

inventarios).

B) Elaborar política contable de inventarios.

C) Desarrollar los ejercicios contables de propiedad, planta y equipo

(Taller activos fijos).

D) Elaborar política contable de propiedad, planta y equipo.

E) Pantallazos de los registros contables en SIIGO Nube (Ejercicios

contables de inventarios, y propiedad, planta y equipo).

F) Elaborar un cuadro comparativo en idioma inglés sobre la

aplicación de las NIIF Pymes y Plenas en los conceptos de Propiedades,
planta y equipos e inventarios, determinar las diferencia y similitudes entre
estas dos normas aplicadas a estos dos conceptos

Aspecto Niiif para las pymes Niif completas

Definition Property, plant and
equipment are tangible
assets that: 1) Are held to
be used in the production or
supply of goods or services,
to lease them to others, or
for administrative purposes;
and 2) They are expected to
be used for more than one
period.
Property, plant and
equipment are tangible
assets that are held for use
in the production or supply
of goods or services, for
rental to others, or for
administrative purposes,
and are expected to be used
for more than one period.

Initial measurement At cost, which includes all
costs necessary to bring the
asset to the location and
condition necessary for it to
perform its intended
At cost, which includes all
costs necessary to acquire
the asset and bring it to the
location and condition
necessary for it to perform
 function.
Post measurement Cost model, less
accumulated depreciation
and accumulated
impairment.
Assessment Revaluation is not allowed.
Depreciation Depreciation is required
over the estimated useful
life of the asset, using a
systematic method that
reflects the pattern of
consumption of economic
benefits.
Deterioration It is evaluated for
impairment if there are
indications of impairment,
and it is measured by
comparing the carrying
amount of the asset with its
recoverable amount, the
latter being the greater of
its fair value less costs to
sell and its value in use.
Required disclosures Less extensive disclosures
compared to full IFRS.
its intended function.
Cost model, less
accumulated depreciation,
accumulated impairment
and revaluation.
Allows revaluation to fair
value less costs to sell, if
reliably measurable.
Allows revaluation to fair
value less costs to sell, if
reliably measurable.
It is evaluated for
impairment if there are
indications of impairment,
and it is measured by
comparing the carrying
amount of the asset with its
recoverable amount, the
latter being the greater of
its fair value less costs to
sell and its value in use.
More extensive disclosures,
including information about
the accounting policies
applied, the gross and net
carrying amount of each
class of property, plant and
equipment, and revaluation
amounts if applied.