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s18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl
-426\slmult0 \fs24\cf0\f0\charscalex100 {CONTENIDO}\par\column\pard\li280\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li28
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li280\ri0\sl-480\slmult0 \fs32\cf0\f0\ch
arscalex100\b {COSTOS DE FINANCIAMIENTO}\b0 \par\pard\li2160\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li2160\ri0\sl-520\slmult0 \fs32\cf0\f0\charscalex100\b {NEC 1
0}\b0 \par\pard\li0\ri0\sl-373\slmult0 \fs32\cf0\f0\charscalex100\b {Norma Ecuat
oriana de Contabilidad 10}\b0 \par\pard\sect\sectd\sbknone\pard\li1040\ri0\sl-28
0\slmult0 \fs24\cf0\f0\charscalex100 {Costos de financiamiento}\par\pard\li1040\
ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {Objetivo}\par\pard\li1040\ri0\sl280\slmult0 \fs24\cf0\f0\charscalex100 {Alcance}\par\pard\li1040\ri0\sl-280\slmu
lt0 \fs24\cf0\f0\charscalex100 {Definiciones }\par\pard\li1040\ri0\sl-266\slmul
t0 \fs24\cf0\f0\charscalex100 {Costos de Financiamiento-Tratamiento Referencial
}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Reconocimiento
}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Revelacin}\par\p
ard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {Costos de Financiamien
to-Trata}\fs24\cf0\f0\charscalex100 {miento Alternativo Permitido}\par\pard\li10
40\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Reconocimiento}\par\pard\li104
0\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Costos de Financiamiento Elegib
}\fs24\cf0\f0\charscalex100 {les para su Capitalizacin }\par\pard\li1040\ri0\sl280\slmult0 \fs24\cf0\f0\charscalex100 {Exceso de la Cantidad en Libros del Acti
vo }\fs24\cf0\f0\charscalex100 {Calificable sobre la Cantidad Recuperable}\par\p
ard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {(Valor de Uso)}\par\pa
rd\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Comienzo de la Capitali
zacin }\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 { Suspensin
de la Capitalizacin}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex1
00 { Cesacin o Terminacin de la Capitalizacin}\par\pard\li1040\ri0\sl-280\slmult0
\fs24\cf0\f0\charscalex100 { Revelacin }\par\pard\li1040\ri0\sl-280\slmult0 \fs
24\cf0\f0\charscalex100 {Todos los Costos de Financiamiento }\par\pard\li1040\r
i0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {Disposiciones transitorias}\par\pa
rd\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Fecha Efectiva }\par\p
ard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Apndice}\par\pard\sect\
sectd\sbknone\pard\sect\sectd\sbkpage\pgwsxn11893\pghsxn16840\marglsxn666\margrs
xn133\margtsxn666\margbsxn400\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li1040\ri0\sl-386\slmult0 \fs24\cf0\f0\charscalex100\b {COSTOS DE FINA
NCIAMIENTO }\b0 \par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri
0\sl-333\slmult0 \fs24\cf0\f0\charscalex100 {Esta Norma, ha sido desarrollada co
n }\fs24\cf0\f0\charscalex100 {referencia a la Norma Internacional de}\par\pard\
li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {Contabilidad NIC 23, revis
ada en 1993 y vigent}\fs22\cf0\f0\charscalex100 {e para su uso obligat}\fs22\cf0
\f0\charscalex100 {orio para estados}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\c
f0\f0\charscalex100 {financieros iniciados el, o despus del 1 de enero de 1995 y
sustituy a la Norma}\par\pard\li1040\ri0\sl-266\slmult0 \fs22\cf0\f0\charscalex10
0 {Internacional de Contabilidad, Capitalizacin de Costos de Prstamos. La norma se
}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {muestra en tipo
cursivo, y debe ser leda en }\fs22\cf0\f0\charscalex100 {el contexto de la gua de

implantacin de}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {e

sta norma. No se intenta que las Normas Ec}\fs22\cf0\f0\charscalex100 {uatoriana
s de Contab}\fs22\cf0\f0\charscalex100 {ilidad se apliquen a}\par\pard\li1040\ri
0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {partidas inmateriales.}\par\pard\li
1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-346\slmult0 \fs24\cf0\f
0\charscalex100\b {Objetivo}\b0 \par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\pa
r\pard\li1040\ri0\sl-333\slmult0 \fs24\cf0\f0\charscalex100 {El objetivo de esta
Norma es prescribir o sea}\fs24\cf0\f0\charscalex100 {lar el tratamiento contabl
e para los costos }\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex10
0 {de financiamiento. Esta Norma generalmente}\fs22\cf0\f0\charscalex100 { requi
ere la consider}\fs22\cf0\f0\charscalex100 {acin inmediata como }\par\pard\li1040
\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {gastos de los costos de fina}\fs
24\cf0\f0\charscalex100 {nciamiento. Sin embargo, la cap}\fs24\cf0\f0\charscalex
100 {italizacin de los costos de}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0
\charscalex100 {financiamiento incurridos }\fs24\cf0\f0\charscalex100 {durante l
a adquisicin, cons}\fs24\cf0\f0\charscalex100 {truccin o produccin de un}\par\pard\
li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {activo calificable se perm
ite como }\fs24\cf0\f0\charscalex100 {un tratamiento alternativo permitido.}\par
\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-346\slmult0 \fs
24\cf0\f0\charscalex100\b {Alcance}\b0 \par\pard\sect\sectd\sbknone\pgwsxn11893\
pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw1746\colsr-0\colno2\colw934
6\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-333\slmult0 \f
s24\cf0\f0\charscalex100 {1.}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li0\ri0\sl-333\slmult0 \fs24\cf0\f0\charscalex100 {Esta Norma debe ser a
plicada por todas }\fs24\cf0\f0\charscalex100 {las empresas en la contabilidad d
e los }\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn
133\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {costos de financi
amiento.}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrs
xn133\cols2\colno1\colw1746\colsr-0\colno2\colw9346\pard\li1040\ri0\sl-280\slmul
t0 \fs24\cf0\f0\charscalex100 {2.}\par\column\pard\li0\ri0\sl-280\slmult0 \fs24\
cf0\f0\charscalex100 {Esta Norma no trata del costo real o im}\fs24\cf0\f0\chars
calex100 {putado del capital, }\fs24\cf0\f0\charscalex100 {incluyendo el capital
}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pa
rd\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {preferente no clasifica
do como un pasivo.}\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040
\ri0\sl-333\slmult0 \fs24\cf0\f0\charscalex100\b {Definiciones}\b0 \par\pard\sec
t\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\col
w1746\colsr-0\colno2\colw9346\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li1040\ri0\sl-346\slmult0 \fs24\cf0\f0\charscalex100 {3.}\par\column\pard\li0\ri
0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-346\slmult0 \fs24\cf0\f0\charscal
ex100 {Los siguientes trminos se usan en esta Norma con los significados}\par\par
d\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1040
\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {especificados:}\par\pard\li1746\
ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Costos de financiamiento.- Son in
ters }\fs24\cf0\f0\charscalex100 {y otros costos incurr}\fs24\cf0\f0\charscalex10
0 {idos por una empresa }\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charsc
alex100 {en conexin con el prstamo de fondos.}\par\pard\li1746\ri0\sl-266\slmult0
\fs24\cf0\f0\charscalex100 {Un activo calificable.- Es un activo que necesariam
ente requiere de un perodo }\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\char
scalex100 {sustancial de tiempo para estar listo pa}\fs24\cf0\f0\charscalex100 {
ra el uso o venta a que est destinado.}\par\pard\sect\sectd\sbknone\pgwsxn11893\p
ghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw1746\colsr-0\colno2\colw9346
\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {4.}\par\pard\li1040\
ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {a)}\par\pard\li1040\ri0\sl-266\sl
mult0 \fs24\cf0\f0\charscalex100 {b)}\par\pard\li1040\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li1040\ri0\sl-346\slmult0 \fs24\cf0\f0\charscalex100 {c)}\par\column
\pard\li0\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Los costos de financiam
iento pueden incluir:}\par\pard\li0\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex10
0 {inters en sobregiros bancarios y prstamos a corto y a largo plazo;}\par\pard\li
0\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {amortizacin de descuentos o sobr

}\fs24\cf0\f0\charscalex100 {eprecios relacionados a prstamos;}\par\pard\li0\ri0\

sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-346\slmult0 \fs24\cf0\f0\charscalex
100 {amortizacin de costos subordinados incu}\fs24\cf0\f0\charscalex100 {rridos e
n conexin con el convenio de }\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn1684
0\marglsxn666\margrsxn133\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex
100 {prstamos;}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\m
argrsxn133\cols2\colno1\colw1746\colsr-0\colno2\colw9346\pard\li1040\ri0\sl-280\
slmult0 \fs24\cf0\f0\charscalex100 {d)}\par\column\pard\li0\ri0\sl-280\slmult0 \
fs24\cf0\f0\charscalex100 {cargos financieros respecto de arre}\fs24\cf0\f0\char
scalex100 {ndamientos financieros reconocidos de }\par\pard\sect\sectd\sbknone\p
gwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1040\ri0\sl-280\slmult0 \f
s24\cf0\f0\charscalex100 {acuerdo con la Norma referente a la Cont}\fs24\cf0\f0\
charscalex100 {abilizacin de los Arrendamientos; y}\par\pard\sect\sectd\sbknone\p
gwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw1746\colsr-0\col
no2\colw9346\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {e)}\par\
column\pard\li0\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {diferencias en ca
mbios originadas por }\fs24\cf0\f0\charscalex100 {prstamos en moneda extranjera a
l grado}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsx
n133\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {en que sean cons
ideradas como un ajuste a costos de inters.}\par\pard\sect\sectd\sbknone\pgwsxn11
893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw1746\colsr-0\colno2\col
w9346\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {5.}\par\column\
pard\li0\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Ejemplos de activos cali
ficables son lo}\fs24\cf0\f0\charscalex100 {s que requieren un pe}\fs24\cf0\f0\c
harscalex100 {rodo sustancial de}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn1
6840\marglsxn666\margrsxn133\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charsca
lex100 {tiempo para traerlos a una c}\fs24\cf0\f0\charscalex100 {ondicin vendible
, plantas de }\fs24\cf0\f0\charscalex100 {manufactura, instalaciones de}\par\par
d\li1040\ri0\sl-266\slmult0 \fs22\cf0\f0\charscalex100 {generacin de energa y prop
iedades de }\fs22\cf0\f0\charscalex100 {inversin. Las inve}\fs22\cf0\f0\charscal
ex100 {rsiones y aquellos}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\chars
calex100 {inventarios que se manufacturan rutinariame}\fs22\cf0\f0\charscalex100
{nte o de otro modo se producen en grandes}\par\pard\li1040\ri0\sl-280\slmult0
\fs22\cf0\f0\charscalex100 {cantidades sobre una base repetitiva }\fs22\cf0\f0\c
harscalex100 {durante un perodo corto no son activos}\par\pard\li1040\ri0\sl-266\
slmult0 \fs22\cf0\f0\charscalex100 {calificables. Los activos que estn listos pa
}\fs22\cf0\f0\charscalex100 {ra su uso o venta, a que estn destinados}\par\pard\l
i1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {cuando son adquiridos tampo
co son activos calificados.}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840
\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage\pgwsxn11893\pghsxn16840\marglsx
n666\margrsxn133\margtsxn666\margbsxn400\pard\li1040\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li10
40\ri0\sl-293\slmult0 \fs24\cf0\f0\charscalex100\b {COSTOS DE FINANCIAMIENTO \uc
1\u8211X TRATAMIENTO REFERENCIAL }\b0 \par\pard\li1040\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li1040\ri0\sl-346\slmult0 \fs24\cf0\f0\charscalex100\b {Reconocimi
ento}\b0 \par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrs
xn133\cols2\colno1\colw1746\colsr-0\colno2\colw9346\pard\li1040\ri0\sl-213\slmul
t0 \fs18\cf0\par\pard\li1040\ri0\sl-333\slmult0 \fs24\cf0\f0\charscalex100 {6.}\
par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-333\slmult0
\fs24\cf0\f0\charscalex100 {Los costos de financiamiento deben se}\fs24\cf0\f0\
charscalex100 {r reconocidos como un gasto en el perodo}\par\pard\sect\sectd\sbkn
one\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1040\ri0\sl-280\slmul
t0 \fs24\cf0\f0\charscalex100 {en que son incurridos.}\par\pard\sect\sectd\sbkno
ne\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw1746\colsr-0
\colno2\colw9346\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {7.}\
par\column\pard\li0\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {Bajo el trata
miento referencial los co}\fs24\cf0\f0\charscalex100 {stos de financiamiento son
reconocidos}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\ma

rgrsxn133\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {como un gas

to en el perodo }\fs24\cf0\f0\charscalex100 {en que son incurridos indepe}\fs24\c
f0\f0\charscalex100 {ndientemente de cmo se}\par\pard\li1040\ri0\sl-280\slmult0 \
fs24\cf0\f0\charscalex100 {aplican los prstamos.}\par\pard\li1040\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li1040\ri0\sl-333\slmult0 \fs24\cf0\f0\charscalex100\b {R
evelacin }\b0 \par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\m
argrsxn133\cols2\colno1\colw1746\colsr-0\colno2\colw9346\pard\li1040\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-346\slmult0 \fs24\cf0\f0\charscalex100
{8.}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-346\sl
mult0 \fs24\cf0\f0\charscalex100 {Los estados financieros deben revelar }\fs24\c
f0\f0\charscalex100 {la poltica contable adoptada para los}\par\pard\sect\sectd\s
bknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1040\ri0\sl-266\sl
mult0 \fs24\cf0\f0\charscalex100 {costos de financiamiento.}\par\pard\li1040\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-346\slmult0 \fs24\cf0\f0\charsc
alex100\b {COSTOS DE FINANCIAMIENTO \uc1\u8211X TRATAMIENTO ALTERNATIVO}\b0 \par
\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100\b {PERMITIDO}\b0 \par
\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-333\slmult0 \fs
24\cf0\f0\charscalex100\b {Reconocimiento}\b0 \par\pard\sect\sectd\sbknone\pgwsx
n11893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw1746\colsr-0\colno2\
colw9346\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-333\slm
ult0 \fs24\cf0\f0\charscalex100 {9.}\par\column\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-333\slmult0 \fs24\cf0\f0\charscalex100 {Los costos de
financiamiento deben se}\fs24\cf0\f0\charscalex100 {r reconocidos como un gasto
en el perodo}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\mar
grsxn133\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {en que son i
ncurridos, excepto al grado }\fs24\cf0\f0\charscalex100 {en que son capitalizado
s de acuerdo con el}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex1
00 {prrafo 10.}\par\pard\li1040\ri0\sl-266\slmult0 \*\tx1746\fs22\cf0\f0\charscal
ex100 {10.}\tab \fs22\cf0\f0\charscalex100 {Los costos de financiamiento que son
}\fs22\cf0\f0\charscalex100 {directamente atribuib}\fs22\cf0\f0\charscalex100 {
les a la adquisicin,}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex1
00 {construccin o produccin de un activo calific}\fs22\cf0\f0\charscalex100 {able
deben ser capitalizados como parte}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0
\f0\charscalex100 {del costo de ese activo. La }\fs22\cf0\f0\charscalex100 {cant
idad de costos de fina}\fs22\cf0\f0\charscalex100 {nciamiento elegible para}\par
\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {capitalizacin debe se
r determin}\fs24\cf0\f0\charscalex100 {ada de acuerdo con esta norma.}\par\pard\
li1040\ri0\sl-280\slmult0 \*\tx1746\fs22\cf0\f0\charscalex100 {11.}\tab \fs22\cf
0\f0\charscalex100 {Bajo el tratamiento alternativo permitido los costos de fina
nciamiento que son}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex10
0 {directamente atribuibles a la adquisici}\fs22\cf0\f0\charscalex100 {n, constru
ccin o produccin de un activo son}\par\pard\li1040\ri0\sl-266\slmult0 \fs22\cf0\f0
\charscalex100 {incluidos en el costo de ese activo. Estos }\fs22\cf0\f0\charsca
lex100 {costos de financiamiento son capitalizados}\par\pard\li1040\ri0\sl-280\s
lmult0 \fs22\cf0\f0\charscalex100 {como parte del costo del activo cuando es pro
bable que darn como resultado beneficios}\par\pard\li1040\ri0\sl-280\slmult0 \fs2
2\cf0\f0\charscalex100 {econmicos futuros a la empresa y que los co}\fs22\cf0\f0\
charscalex100 {stos puedan ser valuados confiablemente.}\par\pard\li1040\ri0\sl280\slmult0 \fs22\cf0\f0\charscalex100 {Otros costos de financiamiento son recon
oci}\fs22\cf0\f0\charscalex100 {dos como un gasto en el perodo en que son}\par\pa
rd\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {incurridos.}\par\pard\l
i1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-346\slmult0 \fs24\cf0\
f0\charscalex100\b {Costos de Financiamiento Elegibles para su Capitalizacin}\b0
\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-333\slmult0
\*\tx1746\fs22\cf0\f0\charscalex100 {12.}\tab \fs22\cf0\f0\charscalex100 {Los c
ostos de financiamiento que son }\fs22\cf0\f0\charscalex100 {directamente atribu
ib}\fs22\cf0\f0\charscalex100 {les a la adquisicin,}\par\pard\li1040\ri0\sl-280\s
lmult0 \fs22\cf0\f0\charscalex100 {construccin o produccin de }\fs22\cf0\f0\charsc
alex100 {un activo calificado son aquello}\fs22\cf0\f0\charscalex100 {s costos d
e financiamiento}\par\pard\li1040\ri0\sl-266\slmult0 \fs22\cf0\f0\charscalex100

{que habran sido evitados si no se hubiera }\fs22\cf0\f0\charscalex100 {hecho el

desembolso sobre el activo}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\char
scalex100 {calificable. Cuando una empresa pide pr}\fs22\cf0\f0\charscalex100 {
estado fondos especficamente para el}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf
0\f0\charscalex100 {propsito de obtener un activo calificable en particular, los
costos de financiamiento que}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\ch
arscalex100 {directamente se relacionan con ese activo calificable pueden ser fci
lmente}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {identific
ables.}\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-346\
slmult0 \*\tx1746\fs22\cf0\f0\charscalex100 {13.}\tab \fs22\cf0\f0\charscalex100
{Puede ser difcil identificar una relacin }\fs22\cf0\f0\charscalex100 {directa en
tre prstamo}\fs22\cf0\f0\charscalex100 {s en particular y}\par\pard\li1040\ri0\sl
-266\slmult0 \fs22\cf0\f0\charscalex100 {un activo calificable y determin}\fs22\
cf0\f0\charscalex100 {ar los prstamos que pudieran haber sido de otro modo}\par\p
ard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {evitados. Esta dificul
tad ocurre, por ejem}\fs22\cf0\f0\charscalex100 {plo, cuando la actividad financ
iera de una}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\mar
grsxn133\pard\sect\sectd\sbkpage\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133
\margtsxn666\margbsxn466\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li104
0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\
pard\li1040\ri0\sl-386\slmult0 \fs24\cf0\f0\charscalex100 {empresa es coordinada
centralmente. Tamb}\fs24\cf0\f0\charscalex100 {in surgen dificultades cuando un
grupo usa}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {un ran
go de instrumentos de duda para pe}\fs22\cf0\f0\charscalex100 {dir prestado fond
os a tasas variables de}\par\pard\li1040\ri0\sl-266\slmult0 \fs22\cf0\f0\charsca
lex100 {inters, y presta esos fondos sobre vari}\fs22\cf0\f0\charscalex100 {as ba
ses a otras empresas del grupo. Otras}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\
cf0\f0\charscalex100 {complicaciones surgen mediante el uso de prstamos denominad
os en o ligados a}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100
{monedas extranjeras, }\fs22\cf0\f0\charscalex100 {cuando el grupo opera}\fs22\
cf0\f0\charscalex100 { en economas altamente inflacionarias, y}\par\pard\li1040\r
i0\sl-266\slmult0 \fs22\cf0\f0\charscalex100 {por las fluctuaciones en los tipos
de cambi}\fs22\cf0\f0\charscalex100 {o. Como resultado la determinacin de la}\pa
r\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {cantidad de costos
de financiamiento que s}\fs22\cf0\f0\charscalex100 {on directamente atribui}\fs2
2\cf0\f0\charscalex100 {bles a la adquisicin}\par\pard\li1040\ri0\sl-280\slmult0
\fs24\cf0\f0\charscalex100 {de un activo calificado es difcil }\fs24\cf0\f0\chars
calex100 {y se requiere ejercer un juicio.}\par\pard\li1040\ri0\sl-266\slmult0 \
*\tx1746\fs22\cf0\f0\charscalex100 {14.}\tab \fs22\cf0\f0\charscalex100 {Al grad
o en que se pidan }\fs22\cf0\f0\charscalex100 {prestados fondos especficamen}\fs2
2\cf0\f0\charscalex100 {te para el propsito de}\par\pard\li1040\ri0\sl-280\slmult
0 \fs22\cf0\f0\charscalex100 {obtener un activo calificable, la}\fs22\cf0\f0\cha
rscalex100 { cantidad de costos de financiamiento elegible para}\par\pard\li1040
\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {capitalizacin sobre ese activo de
be ser de}\fs22\cf0\f0\charscalex100 {terminada como los costos reales de}\par\p
ard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {prstamos incurridos en
ese prstamo durante}\fs22\cf0\f0\charscalex100 { el perodo menos cu}\fs22\cf0\f0\c
harscalex100 {alquier ingreso sobre}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf
0\f0\charscalex100 {la inversin temporal de esos prstamos.}\par\pard\li1040\ri0\sl
-280\slmult0 \*\tx1746\fs22\cf0\f0\charscalex100 {15.}\tab \fs22\cf0\f0\charscal
ex100 {Los convenios financieros para un activo calificable pueden dar como resu
ltado}\par\pard\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {que una em
presa obtenga fondos prestados e in}\fs22\cf0\f0\charscalex100 {curra en los cos
tos asociados antes que}\par\pard\li1040\ri0\sl-266\slmult0 \fs22\cf0\f0\charsca
lex100 {algunos o todos los fondos sean usados para}\fs22\cf0\f0\charscalex100 {
desembolsos sobre el activo calificado. En}\par\pard\li1040\ri0\sl-280\slmult0
\fs22\cf0\f0\charscalex100 {tales circunstancias los fondos son a me}\fs22\cf0\f
0\charscalex100 {nudo temporalmente invertidos estando}\par\pard\li1040\ri0\sl-2
80\slmult0 \fs22\cf0\f0\charscalex100 {pendiente su desembolso sobre el activo c
alifi}\fs22\cf0\f0\charscalex100 {cable. Al determinar la cantidad de costos}\pa

r\pard\li1040\ri0\sl-266\slmult0 \fs22\cf0\f0\charscalex100 {de financiamiento e

legible }\fs22\cf0\f0\charscalex100 {para capitalizacin durante }\fs22\cf0\f0\cha
rscalex100 {un perodo, cualquier ingreso}\par\pard\li1040\ri0\sl-280\slmult0 \fs2
4\cf0\f0\charscalex100 {ganado sobre dichos fondos se deduce de los costos de fi
nanciamiento incurridos.}\par\pard\li1040\ri0\sl-280\slmult0 \*\tx1746\fs24\cf0\
f0\charscalex100 {16.}\tab \fs24\cf0\f0\charscalex100 {Al grado en que generalme
nte se pide}\fs24\cf0\f0\charscalex100 {n prestados fondos para el propsito de }\
par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {obtener un activo
calificable, la}\fs24\cf0\f0\charscalex100 { cantidad de costos de financiamien
to elegible para}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100
{capitalizacin debe ser determinada apli}\fs24\cf0\f0\charscalex100 {cando una ta
sa de capitalizacin a los}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charsc
alex100 {desembolsos sobre ese activo. La tasa de cap}\fs24\cf0\f0\charscalex100
{italizacin debe ser el promedio ponderado}\par\pard\li1040\ri0\sl-280\slmult0 \
fs24\cf0\f0\charscalex100 {de los costos de financiamiento aplicable}\fs24\cf0\f
0\charscalex100 { a los prstamos de la empresa que estn}\par\pard\li1040\ri0\sl-26
6\slmult0 \fs24\cf0\f0\charscalex100 {vigentes durante el perodo, distintos de lo
}\fs24\cf0\f0\charscalex100 {s prstamos pedidos especficamente para el}\par\pard\l
i1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {propsito de obtener un activ
o calificable. La cantidad de costos de financiamiento}\par\pard\li1040\ri0\sl-2
80\slmult0 \fs24\cf0\f0\charscalex100 {capitalizada durante un perodo no debe exc
eder }\fs24\cf0\f0\charscalex100 {la cantidad de costos de financiamiento}\par\p
ard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {incurridos durante ese
perodo.}\par\pard\li1040\ri0\sl-280\slmult0 \*\tx1746\fs24\cf0\f0\charscalex100
{17.}\tab \fs24\cf0\f0\charscalex100 {En algunas circunstancias es apropiado inc
l}\fs24\cf0\f0\charscalex100 {uir todos los prstamos de la matriz y}\par\pard\li1
040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {sus subsidiarias cuando se ca
lcula un promedio ponderado de los costos de }\par\pard\li1040\ri0\sl-266\slmult
0 \fs24\cf0\f0\charscalex100 {financiamiento; en otras circunstancias es }\fs24\
cf0\f0\charscalex100 {apropiado para cada subsidiaria usar un}\par\pard\li1040\r
i0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {promedio ponderado de los costos d
e financia}\fs24\cf0\f0\charscalex100 {miento aplicable a sus propios prstamos.}\
par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-346\slmult0
\fs24\cf0\f0\charscalex100\b {Exceso de la Cantidad en Libros del Activo Calific
able Sobre la Cantidad}\b0 \par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\char
scalex100\b {Recuperable (Valor de Uso)}\b0 \par\pard\li1040\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li1040\ri0\sl-346\slmult0 \*\tx1746\fs24\cf0\f0\charscalex100
{18.}\tab \fs24\cf0\f0\charscalex100 {Cuando la cantidad en li}\fs24\cf0\f0\cha
rscalex100 {bros o el costo ltimo espe}\fs24\cf0\f0\charscalex100 {rado del activ
o calificable}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {ex
cede su cantidad recuperable o valor neto }\fs24\cf0\f0\charscalex100 {de realiz
acin, la can}\fs24\cf0\f0\charscalex100 {tidad en libros se }\par\pard\li1040\ri0
\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {rebaja o se cancela de acuerdo }\fs2
4\cf0\f0\charscalex100 {con los requisitos de otras No}\fs24\cf0\f0\charscalex10
0 {rmas Contables. En ciertas }\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0
\charscalex100 {circunstancias la cantidad}\fs24\cf0\f0\charscalex100 { de la re
baja o de la cancel}\fs24\cf0\f0\charscalex100 {acin es revertida de acuerdo con}
\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {las otras Normas
Contables.}\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl
-346\slmult0 \fs24\cf0\f0\charscalex100\b {Comienzo de la capitalizacin}\b0 \par\
pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-333\slmult0 \*\t
x1746\fs24\cf0\f0\charscalex100 {19.}\tab \fs24\cf0\f0\charscalex100 {La capital
izacin de los costos de financiamiento como parte del costo de un}\par\pard\li104
0\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {activo calificable debe comenza
r cuando:}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margr
sxn133\cols2\colno1\colw1746\colsr-0\colno2\colw9346\pard\li1040\ri0\sl-280\slmu
lt0 \fs24\cf0\f0\charscalex100 {a)}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0
\f0\charscalex100 {b)}\par\column\pard\li0\ri0\sl-280\slmult0 \fs24\cf0\f0\chars
calex100 {se incurre en desembolsos por el activo;}\par\pard\li0\ri0\sl-266\slmu
lt0 \fs24\cf0\f0\charscalex100 {se incurre en costos de financiamiento; y}\par\p

ard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\sect
\sectd\sbkpage\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\margtsxn666\margb
sxn466\cols2\colno1\colw1746\colsr-0\colno2\colw9346\pard\li1040\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-386\slmult0 \fs24\cf0\f0\charscal
ex100 {c)}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-386\slmult0 \fs24\cf0\f0\charscalex100 {cuando estn en curso las actividades
que}\fs24\cf0\f0\charscalex100 { son necesarias para preparar el activo }\par\pa
rd\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li104
0\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {para el uso o venta a que est de
stinado.}\par\pard\li1040\ri0\sl-266\slmult0 \*\tx1746\fs24\cf0\f0\charscalex100
{20.}\tab \fs24\cf0\f0\charscalex100 {Los desembolsos sobre un activo calificab
}\fs24\cf0\f0\charscalex100 {le incluyen slo a}\fs24\cf0\f0\charscalex100 {quello
s desembolsos}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {qu
e han resultado en pagos de efectivo, cesi}\fs24\cf0\f0\charscalex100 {n de otros
activos o en asumir pasivos }\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\c
harscalex100 {sujetos a inters. La cantidad promedio en libros del activo durant
e el perodo,}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {incl
uyendo los costos de financiamiento pr}\fs24\cf0\f0\charscalex100 {eviamente cap
italizados}\fs24\cf0\f0\charscalex100 {, es normalmente una}\par\pard\li1040\ri0
\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {aproximacin razonable de los de}\fs24
\cf0\f0\charscalex100 {sembolsos a los cuales se le}\fs24\cf0\f0\charscalex100 {
s debe aplicar la tasa de}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\chars
calex100 {capitalizacin.}\par\pard\li1040\ri0\sl-266\slmult0 \*\tx1746\fs24\cf0\f
0\charscalex100 {21.}\tab \fs24\cf0\f0\charscalex100 {Las actividades necesarias
para preparar el}\fs24\cf0\f0\charscalex100 { activo para el uso o venta a que
est}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {destinado ab
arcan ms que la construccin f}\fs24\cf0\f0\charscalex100 {sica del activo. Incluye
n trabajo tcnico y}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex10
0 {administrativo previo al inicio de la construccin fsica, tales como las activid
ades}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {asociadas c
on la obtencin de permisos antes }\fs24\cf0\f0\charscalex100 {del inicio de la co
nstruccin fsica. Sin}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex1
00 {embargo, tales actividades excluyen la rete}\fs24\cf0\f0\charscalex100 {ncin
de un activo cuando no est teniendo}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0
\f0\charscalex100 {lugar ninguna actividad de pr}\fs24\cf0\f0\charscalex100 {odu
ccin o desarrollo que}\fs24\cf0\f0\charscalex100 { cambie la condicin del activo.
}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Por ejemplo, l
os costos de financiamiento }\fs24\cf0\f0\charscalex100 {incurridos mientras el
terreno est bajo }\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100
{desarrollo son capitalizados dur}\fs24\cf0\f0\charscalex100 {ante el perodo en q
ue las }\fs24\cf0\f0\charscalex100 {actividades relacionadas al}\par\pard\li1040
\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {desarrollo se estn llevando a cab
o. Sin }\fs24\cf0\f0\charscalex100 {embargo, los costos de financiamiento}\par\
pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {incurridos mientras e
l terre}\fs24\cf0\f0\charscalex100 {no adquirido para propsitos de }\fs24\cf0\f0\
charscalex100 {construccin es retenido sin}\par\pard\li1040\ri0\sl-266\slmult0 \f
s24\cf0\f0\charscalex100 {ninguna actividad de desarrollo asociada}\fs24\cf0\f0\
charscalex100 {s, no califican para capitalizacin.}\par\pard\li1040\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li1040\ri0\sl-346\slmult0 \fs24\cf0\f0\charscalex100\b
{Suspensin de la Capitalizacin}\b0 \par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li1040\ri0\sl-333\slmult0 \*\tx1746\fs24\cf0\f0\charscalex100 {22.}\tab
\fs24\cf0\f0\charscalex100 {La capitalizacin de los costos de fina}\fs24\cf0\f0\c
harscalex100 {nciamiento debe ser suspendida durante}\par\pard\li1040\ri0\sl-280
\slmult0 \fs24\cf0\f0\charscalex100 {perodos extensos en los que el }\fs24\cf0\f0
\charscalex100 {desarrollo activo es interrumpido.}\par\pard\li1040\ri0\sl-280\s
lmult0 \*\tx1746\fs24\cf0\f0\charscalex100 {23.}\tab \fs24\cf0\f0\charscalex100
{Se puede incurrir en costos de financ}\fs24\cf0\f0\charscalex100 {iamiento dura
nte un perodo extenso en que}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\cha

rscalex100 {las actividades necesarias para preparar }\fs24\cf0\f0\charscalex100

{un activo para el uso o venta a que est}\par\pard\li1040\ri0\sl-280\slmult0 \fs
24\cf0\f0\charscalex100 {destinado se interrumpan. Tales costos son co}\fs24\cf
0\f0\charscalex100 {stos de retencin de }\fs24\cf0\f0\charscalex100 {activos parc
ialmente}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {termina
dos y no califican para capitalizacin. }\fs24\cf0\f0\charscalex100 { Sin embargo,
la capitalizacin de costos}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\char
scalex100 {de financiamiento no se suspende normalmente durante un perodo cuando
se estn}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {llevando
a cabo trabajos tcnicos y administra}\fs24\cf0\f0\charscalex100 {tivos sustancia
les. La capitalizacin de }\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\chars
calex100 {costos de financiamiento tampoco se susp}\fs24\cf0\f0\charscalex100 {e
nde cuando una demora temporal es parte}\par\pard\li1040\ri0\sl-266\slmult0 \fs2
4\cf0\f0\charscalex100 {necesaria del proceso de alistar un activo para su uso o
venta. Por ejemplo, la}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charsc
alex100 {capitalizacin contina durante el extenso perodo que se necesita para que l
os }\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {inventarios
tengan madurez o el}\fs24\cf0\f0\charscalex100 { extenso perodo durante el }\fs24
\cf0\f0\charscalex100 {cual los altos niveles del}\par\pard\li1040\ri0\sl-280\sl
mult0 \fs24\cf0\f0\charscalex100 {agua demoran la construccin de un puente, }\fs2
4\cf0\f0\charscalex100 {si tales niveles altos de agua son comunes }\par\pard\li
1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {durante el perodo de cons}\fs
24\cf0\f0\charscalex100 {truccin en la regin geogrfica de que se trate.}\par\pard\l
i1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-346\slmult0 \fs24\cf0\
f0\charscalex100\b {Cesacin o Terminacin de la Capitalizacin}\b0 \par\pard\li1040\r
i0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-333\slmult0 \*\tx1746\fs24\cf
0\f0\charscalex100 {24.}\tab \fs24\cf0\f0\charscalex100 {La capitalizacin de los
costos de financ}\fs24\cf0\f0\charscalex100 {iamiento debe cesar o terminar cuan
do}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {estn completas
sustancialmente todas las activ}\fs24\cf0\f0\charscalex100 {idades necesarias p
ara preparar el activo}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscal
ex100 {calificable para el uso o }\fs24\cf0\f0\charscalex100 {venta a que est des
tinado.}\par\pard\li1040\ri0\sl-280\slmult0 \*\tx1746\fs24\cf0\f0\charscalex100
{25.}\tab \fs24\cf0\f0\charscalex100 {Un activo est normalmente listo para el uso
o venta a que est destinado cuando}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0
\f0\charscalex100 {est terminada la construccin fsica del }\fs24\cf0\f0\charscalex1
00 {activo aunque el trabaj}\fs24\cf0\f0\charscalex100 {o administrativo de}\par
\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {rutina an contine. Si
todo lo que est pe}\fs24\cf0\f0\charscalex100 {ndiente son modificaciones menores
, como la}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {decora
cin de una propiedad segn la esp}\fs24\cf0\f0\charscalex100 {ecificacin del comprad
or o usuario, esto}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex10
0 {indica que sustancialmente todas las actividades estn terminadas.}\par\pard\li
1040\ri0\sl-280\slmult0 \*\tx1746\fs24\cf0\f0\charscalex100 {26.}\tab \fs24\cf0\
f0\charscalex100 {Cuando la construccin de un activo calif}\fs24\cf0\f0\charscale
x100 {icable es terminada en partes y cada}\par\pard\li1040\ri0\sl-266\slmult0 \
fs24\cf0\f0\charscalex100 {parte puede ser usada mientras contina la }\fs24\cf0\f
0\charscalex100 {construccin de otras partes, la capitalizacin}\par\pard\sect\sect
d\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\sect\sectd\sbkpag
e\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\margtsxn666\margbsxn666\pard\l
i1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-386\slmult0
\fs24\cf0\f0\charscalex100 {de los costos de financiamiento debe cesar en cada p
arte al ser sustancialmente}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\cha
rscalex100 {terminada.}\par\pard\li1040\ri0\sl-266\slmult0 \*\tx1746\fs22\cf0\f0
\charscalex100 {27.}\tab \fs22\cf0\f0\charscalex100 {Un ejemplo de construccin de
un activo }\fs22\cf0\f0\charscalex100 {que resulta en que una parte del activo}
\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {sea utilizable m
ientras contina la construc}\fs24\cf0\f0\charscalex100 {cin en otras partes de}\fs
24\cf0\f0\charscalex100 {l activo, es un parque }\par\pard\li1040\ri0\sl-280\slm

ult0 \fs24\cf0\f0\charscalex100 {industrial que comprende varios edificios,}\fs2

4\cf0\f0\charscalex100 { cada uno de los cual}\fs24\cf0\f0\charscalex100 {es pue
de ser usado}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {ind
ividualmente. Un ejemplo }\fs24\cf0\f0\charscalex100 {de un activo que necesita
estar completo antes de poder }\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\
charscalex100 {ser usado es una planta industrial que implica varios procesos qu
e son llevados en}\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100
{secuencia en diferentes unidades dentro }\fs24\cf0\f0\charscalex100 {del mismo
sitio, como una planta de acero.}\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li1040\ri0\sl-333\slmult0 \fs24\cf0\f0\charscalex100\b {Revelacin }\b0 \
par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-346\slmult0
\*\tx1746\fs24\cf0\f0\charscalex100 {28.}\tab \fs24\cf0\f0\charscalex100 {Los es
tados financieros deben revelar:.}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsx
n16840\marglsxn666\margrsxn133\cols2\colno1\colw1746\colsr-0\colno2\colw9346\par
d\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {a)}\par\pard\li1040\ri0\
sl-280\slmult0 \fs24\cf0\f0\charscalex100 {b)}\par\column\pard\li0\ri0\sl-266\sl
mult0 \fs24\cf0\f0\charscalex100 {la poltica contable adoptada }\fs24\cf0\f0\cha
rscalex100 {para costos de financiamiento;}\par\pard\li0\ri0\sl-280\slmult0 \fs2
4\cf0\f0\charscalex100 {el monto de costos de financiami}\fs24\cf0\f0\charscalex
100 {ento capitalizado durante el perodo; y}\par\pard\sect\sectd\sbknone\pgwsxn11
893\pghsxn16840\marglsxn666\margrsxn133\pard\li1040\ri0\sl-280\slmult0 \*\tx1746
\fs24\cf0\f0\charscalex100 {c) }\tab \fs24\cf0\f0\charscalex100 {la tasa de capi
talizacin usada para}\fs24\cf0\f0\charscalex100 { determinar el monto de costos d
e}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {financiamiento
elegible para capitalizacin.}\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\p
ard\li1040\ri0\sl-346\slmult0 \fs24\cf0\f0\charscalex100\b {TODOS LOS COSTOS DE
FINANCIAMIENTO }\b0 \par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li10
40\ri0\sl-333\slmult0 \fs24\cf0\f0\charscalex100\b {Disposiciones Transitorias}\
b0 \par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-333\slmu
lt0 \*\tx1746\fs22\cf0\f0\charscalex100 {29.}\tab \fs22\cf0\f0\charscalex100 {Cu
ando la adopcin de esta Norma constituya un cambio en polticas contables,}\par\par
d\li1040\ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {la empresa debe ajustar
sus estados financieros de acuerdo con la Norma Ecuatoriana de}\par\pard\li1040\
ri0\sl-280\slmult0 \fs22\cf0\f0\charscalex100 {Contabilidad NEC No. 5 referente
a Utilidad}\fs22\cf0\f0\charscalex100 { o Prdida Neta por el Perodo, Errores}\par\
pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Fundamentales y Cambi
os en Polticas Contables. Alternativamente, las empresas que }\par\pard\li1040\ri
0\sl-266\slmult0 \fs24\cf0\f0\charscalex100 {sigan el tratamiento alternativo pe
rmitido de}\fs24\cf0\f0\charscalex100 {ben capitalizar solo aquellos prstamos de}
\par\pard\li1040\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {costos incurrido
s despus de la fecha ef}\fs24\cf0\f0\charscalex100 {ectiva de la Norma y }\fs24\c
f0\f0\charscalex100 {que cumplan con los}\par\pard\li1040\ri0\sl-280\slmult0 \fs
24\cf0\f0\charscalex100 {criterios para capitalizacin.}\par\pard\li1040\ri0\sl-21
3\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-333\slmult0 \fs24\cf0\f0\charscalex10
0\b {Fecha Efectiva }\b0 \par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li1040\ri0\sl-333\slmult0 \*\tx1746\fs24\cf0\f0\charscalex100 {30.}\tab \fs24\c
f0\f0\charscalex100 {Esta Norma es efectiva para los estados}\fs24\cf0\f0\charsc
alex100 { financieros que cubran perodos que}\par\pard\li1040\ri0\sl-280\slmult0
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733\ri0\sl-426\slmult0 \fs18\cf0\f0\charscalex100 {-}\par\pard\li0\ri0\sl-426\sl
mult0 \fs20\cf0\f0\charscalex100 {7.191.131}\par\pard\sect\sectd\sbknone\pgwsxn1
1893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw6906\colsr-0\colno2\co
lw4186\pard\li1666\ri0\sl-360\slmult0 \fs20\cf0\f0\charscalex100 {Menos, porcin a
largo plazo, Banco Central del Per}\par\column\pard\li0\ri0\sl-360\slmult0 \*\tx
1346\fs20\cf0\f0\charscalex100 {(2.500.000)}\tab \fs20\cf0\f0\charscalex100 {(1.
000.000)}\par\pard\li26\ri0\sl-360\slmult0 \*\tx1480\fs20\cf0\f0\charscalex100\b
{10.574.386}\b0 \tab \fs18\cf0\f0\charscalex100\b {6.191.131}\b0 \par\pard\sect
\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1040\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
1040\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1040\ri0\sl-293\slmult0 \fs24\cf0\f
0\charscalex100 {En agosto de 19X2, la Corporacin Andina}\fs24\cf0\f0\charscalex1
00 { de Fomento (CAF) aprob un prstamo a }\par\pard\li1040\ri0\sl-266\slmult0 \fs2
4\cf0\f0\charscalex100 {largo plazo a la empresa por US$1.5 millones,}\fs24\cf0\
f0\charscalex100 { destinados a la construccin de una}\par\pard\li1040\ri0\sl-280
\slmult0 \fs24\cf0\f0\charscalex100 {planta de oxgeno en Huancayo. El prstamo}\fs2
4\cf0\f0\charscalex100 { ha sido garantizado por la Repblica del}\par\pard\li1040
\ri0\sl-280\slmult0 \fs24\cf0\f0\charscalex100 {Per. A la fecha no se ha efectuad
o desembolso alguno.}\par\pard\li1040\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex
100 {Estas obligaciones devengan intereses y comisi}\fs24\cf0\f0\charscalex100 {
ones iguales a las vigentes en el mercado}\par\pard\li1040\ri0\sl-280\slmult0 \f
s24\cf0\f0\charscalex100 {bancario y por este concepto se ha}\fs24\cf0\f0\charsc
alex100 { debitado aproximadamente S/.1.028.000 a los }\par\pard\li1040\ri0\sl-2
80\slmult0 \fs24\cf0\f0\charscalex100 {resultados del ao (S/.635.000 en 19X1).}\p
ar}