{"id":33580,"date":"2022-08-05T06:00:00","date_gmt":"2022-08-05T11:00:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=33580"},"modified":"2022-08-01T16:49:33","modified_gmt":"2022-08-01T21:49:33","slug":"niif-8-segmentos-de-operacion","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/niif-8-segmentos-de-operacion\/","title":{"rendered":"NIIF 8 &#8211; Segmentos de Operaci\u00f3n"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"33580\" class=\"elementor elementor-33580\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\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-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">NIIF 8 - Segmentos de Operaci\u00f3n<\/h2>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\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-100 elementor-top-column elementor-element elementor-element-09d6cf5\" data-id=\"09d6cf5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45c883 elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" 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\t\t<p><span style=\"font-weight: 400;\">Se aplicar\u00e1 a:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">(a) los <a href=\"https:\/\/acl.com.ec\/en\/nic-27-estados-financieros-separados\/\">estados financieros separados<\/a> o individuales de una entidad<\/span><\/p><p><span style=\"font-weight: 400;\">(b) los estados financieros consolidados de un grupo con una controladora<\/span><\/p><p><span style=\"font-weight: 400;\">Un segmento de operaci\u00f3n es un componente de una entidad:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">(a) que desarrolla actividades de negocio de las que puede obtener ingresos de las actividades ordinarias e incurrir en gastos (incluidos los ingresos de las actividades ordinarias y los gastos por transacciones con otros componentes de la misma entidad);\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">(b) cuyos resultados de operaci\u00f3n son revisados de forma regular por la m\u00e1xima autoridad en la toma de decisiones de operaci\u00f3n de la entidad para decidir sobre los recursos que deben asignarse al segmento y evaluar su rendimiento, y\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">(c) sobre el cual se dispone de informaci\u00f3n financiera diferenciada.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Un segmento de operaci\u00f3n podr\u00e1 comprender actividades de negocio de las que a\u00fan no se obtengan ingresos, por ejemplo, los negocios de nueva creaci\u00f3n pueden ser segmentos de operaci\u00f3n antes de que se obtengan ingresos de sus actividades ordinarias.<\/span><\/p><h3><b>Umbrales cuantitativos<\/b><\/h3><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">Una entidad revelar\u00e1 por separado informaci\u00f3n sobre el segmentos de operaci\u00f3n Umbrales cuantitativos:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">(a) Sus ingresos de las actividades ordinarias informados, incluyendo tanto las ventas a clientes externos como las ventas o transferencias intersegmentos, son iguales o superiores al 10 por ciento de los ingresos de las actividades ordinarias combinados, internos y externos, de todos los segmentos de operaci\u00f3n.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">(b) El importe absoluto de sus resultados informados es, en t\u00e9rminos absolutos, igual o superior al 10 por ciento del importe que sea mayor entre\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">(i) la ganancia combinada informada por todos los segmentos de operaci\u00f3n que no hayan presentado p\u00e9rdidas;\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">(ii) la p\u00e9rdida combinada informada por todos los segmentos de operaci\u00f3n que hayan presentado p\u00e9rdidas.<\/span><\/p><p><span style=\"font-weight: 400;\">(c) Sus activos son iguales o superiores al 10 por ciento de los activos combinados de todos los segmentos de operaci\u00f3n.<\/span><\/p><p><span style=\"font-weight: 400;\">Segmentos sobre los que debe informarse Una entidad revelar\u00e1 por separado informaci\u00f3n sobre cada uno de los segmentos de operaci\u00f3n que:\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">(a) se haya identificado de conformidad con los p\u00e1rrafos 5 a 10 o resulte de la agregaci\u00f3n de dos o m\u00e1s de esos segmentos de acuerdo con lo se\u00f1alado en el p\u00e1rrafo 12, y\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">(b) exceda de los umbrales cuantitativos fijados en el p\u00e1rrafo 13. Los p\u00e1rrafos 14 a 19 especifican otras situaciones en las que se presentar\u00e1 informaci\u00f3n separada sobre un segmento de operaci\u00f3n.<\/span><\/p><h3><b>Informaci\u00f3n sobre resultados, activos y pasivos<\/b><\/h3><div><b>\u00a0<\/b><\/div><p><span style=\"font-weight: 400;\">Una entidad informar\u00e1 sobre la medici\u00f3n de los resultados de cada segmento sobre el que deba informar<\/span><\/p><p><b>Fuente: <a href=\"http:\/\/www.auditingtax.com\/downloads\/NIIF%208%20-%20SEGMENTOS%20OPERATIVOS.pdf\" target=\"_blank\" rel=\"noopener\">Norma Internacional de Informaci\u00f3n Financiera 8<\/a><\/b><\/p>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" 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class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93245ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93245ab\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\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-33 elementor-top-column elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" 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\t\t<p><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/p>\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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>NIIF 8 &#8211; Segmentos de Operaci\u00f3n Se aplicar\u00e1 a:\u00a0 (a) los estados financieros separados o individuales de una entidad (b) los estados financieros consolidados de un grupo con una controladora Un segmento de operaci\u00f3n es un componente de una entidad:\u00a0 (a) que desarrolla actividades de negocio de las que puede obtener ingresos de las actividades [&hellip;]<\/p>","protected":false},"author":4,"featured_media":33581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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