02.02.2016 Views

LA NUEVA NORMA DEL IASB NIIF 16 - ARRENDAMIENTOS

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SOLUCIÓN<br />

Arrendamientos<br />

Casos Prácticos<br />

Al final del periodo 1<br />

Cuentas Debe Haber<br />

Gasto por Depreciación 8,741<br />

Depreciación Acumulada 8,741<br />

Gasto por depreciación = US$ 34,965 / 4 años = US$ 8,741

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