Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Ppe Ifrs Pyme
Ppe Ifrs Pyme
www.ObservatorioIFRS.cl
Desarrollo Taller PPE
IFRS PYME
IFRE FULL
Costo Inicial
440,528
464,541
432,500
120,000 Abono 100.000 x 1,2
312,500 Saldo 250.000 x 1,25
IFRS FULL
IFRS PYME
B
+
1,560
1,560 Flete
C/(1+i)n
6,468
15,500 Estimacin futura
2.40 Factor descuento
24,013
12,810
9,940
787
2,703
-2,227
Perodo
Inters Cuota 1
Proporcin inters Cuota 2
D/C Amort. Cuota 1
Proporcin D/C Amort. Cuota 2
Rendimientos
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
TABLA DE AMORTIZACIN
PERIODO
1
2
3
4
5
6
7
8
Inters
6%
31
390
413
438
464
492
522
553
586
622
659
698
740
785
832
806
Saldo
Final
6,499
6,889
7,302
7,741
8,205
8,697
9,219
9,772
10,359
10,980
11,639
12,337
13,077
13,862
14,694
15,500
Tasa mensual
--------- 1 ------------Gasto Financiero
Provisin Desarme Maquina
CAPITAL
350,000
310,640
270,100
228,343
185,334
141,034
95,405
48,408
INTERES
CUOTA
AMORT.
3.0%
CAPITAL
10,500
49,860
39,360
9,319
49,860
40,541
8,103
49,860
41,757
6,850
49,860
43,009
5,560
49,860
44,300
4,231
49,860
45,629
2,862
49,860
46,998
1,452
49,860
48,408
48,878
398,878
350,000
-10,500 Interes Cuota 1
-7,766 Proporcin Inters Cuota 2
30,612 Gasto Finanicero
CAPITAL
FINAL
310,640
270,100
228,343
185,334
141,034
95,405
48,408
0
11 meses
31
31
5.49%
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Gastos
Depreciacin
Financieros
31
36
390
431
413
431
438
431
464
431
492
431
522
431
553
431
586
431
622
431
659
431
698
431
740
431
785
431
832
431
806
395
9,032
6,468
420,000
420,000
12,810
47,232
787
60,829
480,829
480,829
AMORT.
CAPITAL EURO
39,360
40,541
41,757
43,009
44,300
45,629
46,998
48,408
350,000
x
x
x
x
x
x
x
x
1.2
1.2
1.2
1.2
1.2
1.2
1.2
1.2
AMORT.
CAPITAL USD
47,232
48,649
50,108
51,611
53,160
54,754
56,397
58,089
420,000