Diplomado de Postgrado

Normas Internacionales de Reporte Financiero

NIC 17 - Contratos de Arrendamiento
Caso 1 - Contabilizacin de un arrendamiento
Clculo de la tasa de inters implcita de XYZ
Valor presente del valor residual
Valor presente de los pagos de
arrendamiento

S/'25,000 / (1.01*^36)
S/6,062.50 @ 12%, 36 meses

17,473.12
182,526.88
200,000.00

* 1% de inters mensual compuesto.

Cuadro de amortizacin del arrendamiento
Mes
Inicial
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

Pago

Principal

6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50

4,237.24
4,279.61
4,322.40
4,365.63
4,409.28
4,453.38
4,497.91
4,542.89
4,588.32
4,634.20
4,680.54
4,727.35
4,774.62
4,822.37
4,870.59
4,919.30
4,968.49
5,018.18
5,068.36
5,119.04
5,170.23
5,221.93
5,274.15
5,326.90
5,380.16
5,433.97
5,488.31
5,543.19
5,598.62
5,654.61
5,711.15
5,768.26
5,825.95
5,884.21
5,943.05
6,002.49

Total inters pagado en el ao 1 (2004):

Total inters pagado en el ao 2 (2005):
Total inters pagado en el ao 3 (2006):
Total inters
Total principal pagado en el ao 1 (2004):
Total principal pagado en el ao 2 (2005):
Total principal pagado en el ao 2 (2006):
Total principal
Clculo de la depreciacin:
Activo bajo arrendamiento financiero
Total principal
Ms: costos iniciales directos
Valor presente de los pagos mnimos de alquiler
Perodo de arrendamiento/aos
322912454.xls

Inters
1,825.27
1,782.90
1,740.10
1,696.88
1,653.22
1,609.13
1,564.59
1,519.61
1,474.19
1,428.30
1,381.96
1,335.15
1,287.88
1,240.14
1,191.91
1,143.21
1,094.01
1,044.33
994.15
943.46
892.27
840.57
788.35
735.61
682.34
628.54
574.20
519.32
463.88
407.90
351.35
294.24
236.56
178.30
119.46
60.01

Saldo
182,526.88
178,289.64
174,010.04
169,687.63
165,322.01
160,912.72
156,459.34
151,961.43
147,418.54
142,830.23
138,196.02
133,515.48
128,788.13
124,013.51
119,191.14
114,320.55
109,401.25
104,432.76
99,414.58
94,346.22
89,227.18
84,056.95
78,835.01
73,560.86
68,233.96
62,853.80
57,419.83
51,931.53
46,388.34
40,789.72
35,135.11
29,423.96
23,655.69
17,829.74
11,945.54
6,002.49
0.00

19,011
12,196
4,516
35,723
53,739
60,554
68,234
182,527

182,526.88
6,000.00
188,526.88
3.00

Depreciacin anual

322912454.xls

62,842.29

322912454.xls

Mes
Inicial
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

Pago
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50
6,062.50

$ 1.01
$ 1.02
$ 1.03
$ 1.04
$ 1.05
$ 1.06
$ 1.07
$ 1.08
$ 1.09
$ 1.10
$ 1.12
$ 1.13
$ 1.14
$ 1.15
$ 1.16
$ 1.17
$ 1.18
$ 1.20
$ 1.21
$ 1.22
$ 1.23
$ 1.24
$ 1.26
$ 1.27
$ 1.28
$ 1.30
$ 1.31
$ 1.32
$ 1.33
$ 1.35
$ 1.36
$ 1.37
$ 1.39
$ 1.40
$ 1.42
$ 1.43

$ 6,002.48
$ 5,943.05
$ 5,884.21
$ 5,825.95
$ 5,768.26
$ 5,711.15
$ 5,654.61
$ 5,598.62
$ 5,543.19
$ 5,488.31
$ 5,433.97
$ 5,380.16
$ 5,326.90
$ 5,274.15
$ 5,221.93
$ 5,170.23
$ 5,119.04
$ 5,068.36
$ 5,018.18
$ 4,968.49
$ 4,919.30
$ 4,870.59
$ 4,822.37
$ 4,774.62
$ 4,727.35
$ 4,680.54
$ 4,634.20
$ 4,588.32
$ 4,542.89
$ 4,497.91
$ 4,453.38
$ 4,409.28
$ 4,365.63
$ 4,322.40
$ 4,279.61
$ 4,237.24