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Madeco Case Essay

1164 words - 5 pages

a) Analice la nota 3f) relativa a inventarios. De acuerdo a estos criterios,
i. ¿cómo se determina el valor neto de realización para las materias primas que se detallan en nota 9?

Las materias primas se determinan de la misma manera que el resto de los inventarios: por el menor valor entre el costo y el valor neto de realización ( se valorizan a su costo de adquisición) y su método para determinación del costo es el precio promedio ponderado.
La empresa evalúa el VNR de los inventarios, incluyendo material prima, al final de cada periodo y registran una cuenta de Provisión ligada a Resultados directamente cuando el VNR es mayor que el valor de Mercado, es decir, que la ...view middle of the document...

(Note que la “plusvalía comprada”, el “menor valor de inversiones” y el “goodwill registrado” corresponden al mismo concepto: la diferencia entre el valor de adquisición y el valor razonable de los activos y pasivos identificables, cuando una empresa compra a otra)
vi. Explique cómo se valorizan las patentes, marcas registradas y otros derechos. ¿qué vida útil se usa para esos activos, según nota 13? ¿en qué lugar del estado de resultados se reconoce el gasto?

* Se registran al costo incurrido en su adquisición.
* La vida util es maximo 10 anos y minimo 5 anos. Para el caso de activos intangibles como “goodwill” la vida útil es indefinida.
* La amortización se calcula utilizando el método lineal para asignar el costo de las patentes, marcas y otros derechos en el término de su vida útil estimada.
* Se reconoce como pérdida por deterioro en el Estado de Resultados.
vii. ¿qué criterios deben cumplir los gastos de investigación y desarrollo para poder registrarlos como Activos Intangibles?

Los costos incurridos en proyectos de desarrollo se reconocen como activo intangible cuando se cumplen todos los siguientes requisitos:
* Técnicamente, es posible completar la producción del activo intangible de forma que pueda estar disponible para su utilización o su venta.
* La Administración tiene intención de completar el activo intangible en cuestión, para usarlo o venderlo.
* Existe la capacidad para utilizar o vender el activo intangible.
* Es posible demostrar la forma en que el activo intangible vaya a generar probables beneficios 
económicos en el futuro.
* Existe disponibilidad de los adecuados recursos técnicos, financieros o de otro tipo, para completar el desarrollo y para utilizar o vender el activo intangible.
* Es posible valorar, de forma fiable, el desembolso atribuible al activo intangible durante su desarrollo.

c) Analice la nota 3 i), referente a Propiedades, planta y equipos
viii. ¿Por qué existen activos en leasing financiero (arrendamiento financiero) dentro de Propiedad, planta y equipo (ver nota 14 e)?

Los activos en leasing financiero se incluyen dentro del rubro de Propiedades porque implican un gasto financiero relativo al financiamiento externo que es directamente atribuible a la adquisición y producción.

Porque el contrato tiene una opción de compra por un valor simbólico que entendemos que la empresa tiene planeado ejercer.

ix. ¿Qué características deben tener los contratos de arriendo para calificar como arrendamiento financiero? .(ver nota 3 s)

La opción de compra tiene que ser simbólica, el valor actual de los pagos equivale al valor justo al comienzo, existe un traspaso de riesgos y el periodo del contrato...

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