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principio de valor historico original

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by

diana escalante

on 24 February 2014

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Transcript of principio de valor historico original

instituto técnico ricaldone
concepto
este principio
principio de valor historico original
maestra:beatriz contreras
alumna: diana escalante

Establece que los bienes y derechos de una entidad deben de valuarse a su costo de adquisición o fabricación, sin embargo admite que estas cifras deben modificarse en caso de que ocurran eventos posteriores que la hagan perder su significado, mediante la aplicación de métodos de ajuste en forma sistemática que preserven la imparcialidad y objetividad de la información contable
.
Es uno de las normas y reglas generales que sirven de guia contable para la formulacion de criterios referidos a ala medicion del patrimonio y la informacion delos elementos patrimoniales y economicos de un ente.
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