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Arrendamiento de equipo no especializado bajo NIIF 16

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P1: Una entidad adquiere un elemento de equipo que no es de naturaleza especializada por medio de un arrendamiento. De acuerdo con la NIIF 16 Arrendamientos se reconoce un activo por derecho de uso. No hay certeza de que la entidad (como arrendatario) obtendr la propiedad del equipo al final del plazo del arrendamiento. La depreciacin del equipo debe distribuirse entre: A) El plazo del contrato de arrendamiento B) La vida til del equipo c) El menor entre el plazo del arrendamiento o la vida til del equipo D) Un perodo consistente con elementos de equipo de propiedad similar.

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P1: Una entidad adquiere un elemento de equipo que no es de naturaleza especializada por medio de un arrendamiento. De acuerdo con la NIIF 16 Arrendamientos se reconoce un activo por derecho de uso. No hay certeza de que la entidad (como arrendatario) obtendr la propiedad del equipo al final del plazo del arrendamiento. La depreciacin del equipo debe distribuirse entre: A) El plazo del contrato de arrendamiento B) La vida til del equipo c) El menor entre el plazo del arrendamiento o la vida til del equipo D) Un perodo consistente con elementos de equipo de propiedad similar

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