{"id":33934,"date":"2022-12-06T10:30:07","date_gmt":"2022-12-06T15:30:07","guid":{"rendered":"https:\/\/growingconsultores.com\/entrenateenniif\/?p=33934"},"modified":"2022-12-06T10:36:45","modified_gmt":"2022-12-06T15:36:45","slug":"como-se-miden-los-inventarios-bajo-niif-parte-2","status":"publish","type":"post","link":"https:\/\/growingconsultores.com\/entrenateenniif\/como-se-miden-los-inventarios-bajo-niif-parte-2\/","title":{"rendered":"\u00bfCOMO SE MIDEN LOS INVENTARIOS BAJO NIIF? – PARTE 2"},"content":{"rendered":"

En la vitamina anterior ve\u00edamos las dos opciones<\/strong> que menciona la NIIF para medir los inventarios:<\/strong><\/p>\n

 <\/p>\n

    \n
  1. El costo<\/li>\n
  2. El precio de venta estimado menos los costos de terminaci\u00f3n y venta<\/li>\n<\/ol>\n

     <\/p>\n

    De esas dos opciones, el que sea menor se registrar\u00e1 en los estados financieros<\/p>\n

     <\/p>\n

    Veamos ahora un caso pr\u00e1ctico para determinar el COSTO<\/strong><\/p>\n

    La empresa Inversiones del Norte importa desde Jap\u00f3n materiales para la fabricaci\u00f3n de zapatos e incurre en las siguientes erogaciones:<\/p>\n

     <\/p>\n

      \n
    • Precio de compra de la mercanc\u00eda:\u00a0 73.000.000<\/li>\n
    • Seguros:\u00a0 700.000<\/li>\n
    • Aranceles de importaci\u00f3n: 1.300.000<\/li>\n
    • Transporte de carga: 1.500.000 (asociado a la adquisici\u00f3n)<\/li>\n
    • IVA:\u00a0 13.870.000<\/li>\n<\/ul>\n

       <\/p>\n

      El proveedor ofrece un descuento condicionado del 25% su se paga la factura antes de 60 d\u00edas.<\/p>\n

       <\/p>\n

        \n
      1. Calculemos el costo de adquisici\u00f3n de los inventarios<\/strong><\/li>\n<\/ol>\n

         <\/p>\n

        Precio de compra \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 73.000.000<\/p>\n

        (+) Seguros \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0700.000<\/p>\n

        (+) Impuestos por aranceles\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a01.300.000<\/p>\n

        (+) Transporte de carga \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a01.500.000<\/p>\n

        (-)\u00a0 Descuento condicionado\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 18.250.000 (73.000.000*25%)<\/p>\n

        Costo de adquisici\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 94.750.000<\/strong><\/p>\n

         <\/p>\n

        El IVA no se incluye porque es un impuesto recuperable<\/strong>.<\/p>\n

         <\/p>\n

        Los descuentos comerciales, las rebajas y otras partidas similares se deducir\u00e1n para determinar el costo de adquisici\u00f3n (p\u00e1rrafo 13.6 NIIF para pymes).<\/p>\n

         <\/p>\n

          \n
        1. Contabilizaci\u00f3n compra de la mercanc\u00eda<\/strong><\/li>\n<\/ol>\n

          \u00a0<\/strong><\/p>\n

          C\u00d3DIGO\u00a0 \u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0CUENTA \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 VALOR<\/strong><\/p>\n

           <\/p>\n

          1430 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Inventarios\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 54.750.000 D<\/p>\n

          2408 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 IVA\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 13.870.000 D<\/p>\n

          2205 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Proveedores \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 68.620.000 C<\/p>\n

           <\/p>\n

            \n
          1. Contabilizaci\u00f3n de Costos atribuibles a la adquisici\u00f3n<\/strong><\/li>\n<\/ol>\n

             <\/p>\n

            C\u00d3DIGO \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0 \u00a0 \u00a0 \u00a0 CUENTA \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0VALOR\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/p>\n

             <\/p>\n

            1430\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Inventarios \u2013 seguros\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 700.000 D<\/p>\n

            1430\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Inventarios \u2013 Aranceles\u00a0 \u00a0 \u00a0 1.300.000 D<\/p>\n

            1430\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Inventarios \u2013 Transporte \u00a0 \u00a0 1.500.000 D<\/p>\n

            1110\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Bancos\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3.500.000 C<\/p>\n

             <\/p>\n

            De esta manera podemos concluir que todos los costos que sean directamente atribuibles a la adquisici\u00f3n o necesarios para la ubicaci\u00f3n final del inventario se deben capitalizar como mayor valor del inventario.<\/p>\n

             <\/p>\n

             <\/p>\n

             <\/p>\n

             <\/p>\n

            Fuente: <\/strong>NIIF para pymes.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

            En la vitamina anterior ve\u00edamos las dos opciones que menciona la NIIF para medir los inventarios:   El costo El precio de venta estimado menos los costos de terminaci\u00f3n y venta   De esas dos opciones, el que sea menor se registrar\u00e1 en los estados financieros   Veamos ahora un … <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[600,969,966],"tags":[301,292,602,601,840,233,242],"class_list":["post-33934","post","type-post","status-publish","format-standard","hentry","category-articulos","category-articulos-niif-colombia","category-articulos-niif-internacional","tag-articulos","tag-contabilidad-colombia","tag-entrenateenniif","tag-growing","tag-inventarios","tag-niif","tag-pymes"],"_links":{"self":[{"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/posts\/33934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/comments?post=33934"}],"version-history":[{"count":1,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/posts\/33934\/revisions"}],"predecessor-version":[{"id":33966,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/posts\/33934\/revisions\/33966"}],"wp:attachment":[{"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/media?parent=33934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/categories?post=33934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/growingconsultores.com\/entrenateenniif\/wp-json\/wp\/v2\/tags?post=33934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}