{"id":11458,"date":"2024-08-22T08:38:34","date_gmt":"2024-08-22T13:38:34","guid":{"rendered":"https:\/\/incp.org.co\/ContArte\/?p=11458"},"modified":"2026-03-06T13:36:07","modified_gmt":"2026-03-06T18:36:07","slug":"metodos-de-valoracion-de-inventarios-bajo-niif","status":"publish","type":"post","link":"https:\/\/incp.org.co\/ContArte\/actualidad\/2024\/08\/metodos-de-valoracion-de-inventarios-bajo-niif\/","title":{"rendered":"M\u00e9todos de valoraci\u00f3n de inventarios bajo NIIF"},"content":{"rendered":"\n<p><p style=\"text-align:justify\">En el marco de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF), la Norma Internacional de Contabilidad (NIC) 2 &#8211; <em>Inventarios<\/em> establece el tratamiento contable de los inventarios mediante dos m\u00e9todos: PEPS y Promedio ponderado. Conoce m\u00e1s informaci\u00f3n de cada m\u00e9todo en nuestra infograf\u00eda.<\/p><\/p>\n\n\n\n<p>Por: <em>Kevin Guevara, asistente de investigaci\u00f3n t\u00e9cnica del INCP<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div style=\"position:relative;padding-top:max(60%,800px);height:0;width:100%\"><iframe allow=\"clipboard-write\" sandbox=\"allow-top-navigation allow-top-navigation-by-user-activation allow-downloads allow-scripts allow-same-origin allow-popups allow-modals allow-popups-to-escape-sandbox allow-forms\" allowfullscreen=\"true\" style=\"position:absolute;border:none;width:100%;height:100%;left:0;right:0;top:0;bottom:0;\" src=\"https:\/\/e.issuu.com\/embed.html?d=m_todos_de_valoraci_n_de_inventarios_bajo_niif_y_s&#038;pageLayout=singlePage&#038;u=incp\"><\/iframe><\/div>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-34a2dbce-a53e-4527-affd-12e5ed4e2e93\" href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2024\/08\/Metodos-de-valoracion-de-inventarios-bajo-NIIF-y-su-aplicacion-practica.pdf\" style=\"color:#00AEEF\">Descargar<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>En el marco de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF), la Norma Internacional de Contabilidad (NIC) 2 &#8211; Inventarios establece el tratamiento contable de los inventarios mediante dos m\u00e9todos: PEPS y Promedio ponderado. Conoce m\u00e1s informaci\u00f3n de cada m\u00e9todo en nuestra infograf\u00eda. Por: Kevin Guevara, asistente de investigaci\u00f3n t\u00e9cnica del INCP<\/p>\n","protected":false},"author":11,"featured_media":11450,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,549],"tags":[],"class_list":["post-11458","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contenidos","category-niif"],"views":845,"_links":{"self":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/11458","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/comments?post=11458"}],"version-history":[{"count":4,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/11458\/revisions"}],"predecessor-version":[{"id":11472,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/11458\/revisions\/11472"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media\/11450"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media?parent=11458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/categories?post=11458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/tags?post=11458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}