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Tema 5 - Existencias, teoría y asientos
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5 – EXISTENCIAS- EXISTENCIAS = AC ALMACENABLE
activos para ser vendidos en el curso normal de la
explotación, en proceso de producción o en
forma de materiales o suministros para ser
consumidos.
- se reconocen en el balance, siempre y cuando sea probable la obtención a partir de los mismos beneficios a la e. en
un futuro y q se puedan valorar con fiabilidad.
- al igual se debe reconocer o bien como un pasivo o como un incremento en el PN
- VALORACION DE EXISTENCIAS
- deben valorarse a precio de coste, ya sea el
de adquisición si se compra a un tercero o al
de producción si se fabrica. A excepción de
existencias con periodo de almacenaje de +
de 1 año, las cuales incluirán determinados
gastos financieros.
¡¡¡¡IMPORTANTE!!!!
, - IVA
- compra a proveedor → IVA SOPORTADO
- derecho de cobro sobre cliente o venta → IVA REPERCUTIDO
- PRECIOS DE ADQUISICION. DESCUENTOS
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