{"id":2719,"date":"2022-04-28T19:36:42","date_gmt":"2022-04-28T19:36:42","guid":{"rendered":"http:\/\/avaluossvi.com.mx\/sitio\/?page_id=2719"},"modified":"2022-06-07T00:31:00","modified_gmt":"2022-06-07T00:31:00","slug":"norma-de-informacion-financiera-c-6-maquinaria-planta-y-equipo","status":"publish","type":"page","link":"https:\/\/avaluossvi.com.mx\/sitio\/norma-de-informacion-financiera-c-6-maquinaria-planta-y-equipo\/","title":{"rendered":"NORMA DE INFORMACI\u00d3N FINANCIERA C-6 MAQUINARIA, PLANTA Y EQUIPO"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2719\" class=\"elementor elementor-2719\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26ac76b elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"26ac76b\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fee1532\" data-id=\"fee1532\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7623a64 elementor-widget elementor-widget-hero bdevs-el hero\" data-id=\"7623a64\" data-element_type=\"widget\" data-settings=\"{&quot;design_style&quot;:&quot;style_2&quot;}\" data-widget_type=\"hero.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\r\n        \r\n        <section class=\"slider__area-2 d-flex align-items-center p-relative slider-overlay\">\r\n            <div class=\"container\">\r\n                <div class=\"row wow fadeInUp2\">\r\n                    <div class=\"col-xl-12\">\r\n                        <div class=\"slider__content text-center pt-110\">\r\n                                                        <h1 class=\"title bdevs-el-title\">Norma de Informaci\u00f3n Financiera<br \/>\nC-6 Maquinaria, Planta y Equipo<\/h1>                            <div class=\"hero__btn\">\r\n                                                        <\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n        <\/section>\r\n\r\n\r\n            \r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e6c408 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e6c408\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-123bb93\" data-id=\"123bb93\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32af22f elementor-widget elementor-widget-heading bdevs-el heading\" data-id=\"32af22f\" data-element_type=\"widget\" data-settings=\"{&quot;design_style&quot;:&quot;style_2&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style>\r\n                                    <div class=\"section-title bdevs-el-content\">\r\n                                          <span class=\"bdevs-el-subtitle\"><i class=\"fal fa-ship\"><\/i>Aval\u00faos<\/span>\r\n                                        <h2 class=\"section-title bdevs-el-title  bdevs-el-btn\">Norma de Informaci\u00f3n Financiera C-6 Maquinaria, Planta y Equipo<\/h2>                                        <div class=\"back-text second-back-title\">\r\n                        <span class=\"bdevs-el-backtitle\">Aval\u00faos<\/span>\r\n                    <\/div>\r\n                                                        <\/div>\r\n                    \r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9136b2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9136b2a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-15bce7a\" data-id=\"15bce7a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2994ac4 elementor-widget elementor-widget-text-editor\" data-id=\"2994ac4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>La NIF C-6 es una norma financiera que se ocupa de los conceptos de propiedades, planta y equipo en cuanto a su tratamiento contable y financiero integral y determina la depreciaci\u00f3n de los componentes o activos fijos.<\/p><p>Para una empresa es importante que se conozca el estado de los activos fijos y sus componentes m\u00e1s representativos, su valor hist\u00f3rico original, su valor neto en libros y la depreciaci\u00f3n.<\/p><p>En la NIF C-6 se precisan aspectos como la presentaci\u00f3n, valuaci\u00f3n y revelaci\u00f3n y se toman en cuenta normas generales entre las cuales se incluyen el tratamiento contable, costo inicial, intercambio de actividades y aspectos que refieren a las bajas, depreciaci\u00f3n y deterioro de los bienes.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e322326\" data-id=\"e322326\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ecc6b82 elementor-widget elementor-widget-text-editor\" data-id=\"ecc6b82\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Ligado al cumplimiento de esta norma est\u00e1 el m\u00e9todo de costos en el cual se asigna a los activos una vida \u00fatil adecuada y su vida \u00fatil remanente de esta forma se pueden depreciar los activos y se obtendr\u00e1 un valor residual.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0d4e8b elementor-widget elementor-widget-image\" data-id=\"d0d4e8b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"182\" src=\"https:\/\/avaluossvi.com.mx\/sitio\/wp-content\/uploads\/2022\/06\/valuacion-industrial-04.jpg\" class=\"attachment-large size-large\" alt=\"Valuaci\u00f3n Industrial\" srcset=\"https:\/\/avaluossvi.com.mx\/sitio\/wp-content\/uploads\/2022\/06\/valuacion-industrial-04.jpg 500w, https:\/\/avaluossvi.com.mx\/sitio\/wp-content\/uploads\/2022\/06\/valuacion-industrial-04-300x109.jpg 300w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6bf185b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bf185b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0f631f\" data-id=\"b0f631f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88728e2 elementor-widget elementor-widget-heading bdevs-el heading\" data-id=\"88728e2\" data-element_type=\"widget\" data-settings=\"{&quot;design_style&quot;:&quot;style_2&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\r\n                                    <div class=\"section-title bdevs-el-content\">\r\n                                          <span class=\"bdevs-el-subtitle\"><i class=\"fal fa-ship\"><\/i>Inmuebles<\/span>\r\n                                        <h2 class=\"section-title bdevs-el-title  bdevs-el-btn\">Objetivo de la Norma C-6<\/h2>                                        <div class=\"back-text second-back-title\">\r\n                        <span class=\"bdevs-el-backtitle\">Inmuebles<\/span>\r\n                    <\/div>\r\n                                                        <\/div>\r\n                    \r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc06cf2 elementor-widget elementor-widget-text-editor\" data-id=\"fc06cf2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Esta Norma de Informaci\u00f3n Financiera C-6 (NIF C-6) tiene como objetivo establecer las normas particulares de VALUACI\u00d3N, PRESENTACI\u00d3N Y REVELACI\u00d3N relativas a las\u00a0 propiedades, planta y equipo, tambi\u00e9n conocidas como\u00a0 activo fijo, de tal forma que los usuarios de los estados\u00a0 financieros puedan conocer la informaci\u00f3n acerca de la\u00a0 inversi\u00f3n que la entidad tiene en propiedades, planta y\u00a0 equipo, as\u00ed como los cambios que se hayan producido en\u00a0 dichas inversiones.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba368ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba368ef\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26ca7a0\" data-id=\"26ca7a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b8d5d2 elementor-widget elementor-widget-heading bdevs-el heading\" data-id=\"0b8d5d2\" data-element_type=\"widget\" data-settings=\"{&quot;design_style&quot;:&quot;style_2&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\r\n                                    <div class=\"section-title bdevs-el-content\">\r\n                                          <span class=\"bdevs-el-subtitle\"><i class=\"fal fa-ship\"><\/i>Inmuebles<\/span>\r\n                                        <h2 class=\"section-title bdevs-el-title  bdevs-el-btn\">\u00bfA qu\u00e9 se aplica la NIF C-6?<\/h2>                                        <div class=\"back-text second-back-title\">\r\n                        <span class=\"bdevs-el-backtitle\">Inmuebles<\/span>\r\n                    <\/div>\r\n                                                        <\/div>\r\n                    \r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c587f2 elementor-widget elementor-widget-text-editor\" data-id=\"6c587f2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Los principales activos a considerar son aquellos que integran una <strong>unidad generadora de efectivo (UGE) <\/strong>los cuales, a lo largo de su vida \u00fatil, generan un beneficio econ\u00f3mico (flujo de efectivo) mediante un proceso de manufactura o l\u00ednea de producci\u00f3n o en su caso efectuando alg\u00fan servicio que genere rendimientos econ\u00f3micos.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71c1ef0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71c1ef0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73ad661\" data-id=\"73ad661\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a37a854 elementor-widget elementor-widget-heading bdevs-el heading\" data-id=\"a37a854\" data-element_type=\"widget\" data-settings=\"{&quot;design_style&quot;:&quot;style_2&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\r\n                                    <div class=\"section-title bdevs-el-content\">\r\n                                          <span class=\"bdevs-el-subtitle\"><i class=\"fal fa-ship\"><\/i>Inmuebles<\/span>\r\n                                        <h2 class=\"section-title bdevs-el-title  bdevs-el-btn\">Alcance de la NIF C-6<\/h2>                                        <div class=\"back-text second-back-title\">\r\n                        <span class=\"bdevs-el-backtitle\">Inmuebles<\/span>\r\n                    <\/div>\r\n                                                        <\/div>\r\n                    \r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-df2d2e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df2d2e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1c22c4d\" data-id=\"1c22c4d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b265ce elementor-widget elementor-widget-text-editor\" data-id=\"4b265ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Las NIF C-6 aplica para todas las entidades que emitan estados financieros en los t\u00e9rminos de lo establecido en la <strong>NIF A-3 NECESIDADES DE LOS USUARIOS Y OBJETIVOS DE LA INFORMACI\u00d3N FINANCIERA. <\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-c139b87\" data-id=\"c139b87\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aec7f51 elementor-widget elementor-widget-heading bdevs-el heading\" data-id=\"aec7f51\" data-element_type=\"widget\" data-settings=\"{&quot;design_style&quot;:&quot;style_2&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\r\n                                    <div class=\"section-title bdevs-el-content\">\r\n                                        <h2 class=\"section-title bdevs-el-title  bdevs-el-btn\">Sin embargo, NO Aplica a: <\/h2>                                                        <\/div>\r\n                    \r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a39df9c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a39df9c\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget.elementor-icon-list--layout-inline .elementor-widget-container{overflow:hidden}.elementor-widget .elementor-icon-list-items.elementor-inline-items{margin-right:-8px;margin-left:-8px}.elementor-widget 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