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Pdfid `a lemtamk`e

KMPVE@QLLKEM...................................................................................................6

EFGAPKSE\...........................................................................................................

L4ILQIE @A @AVALKDLK"M............................................................................. />

$PE@E\ @A @AVALKDLK"M............................................................................//

@A@QLLK"M PVKFQPDVKD @A ID @AVALKDLK"M AM AI \DISD@EV..................../6

$PE@E DVD AI L4ILQIE @A ID @A@QLLK"M PVKFQPDVKD @A ID@AVALKDLK"M AM AI \DISD@EV....................................................................../6

LD\E\ VDPKLE................................................................................................/+

LEMLIQ\K"M.....................................................................................................6loe dskjmdr

rdemdfiaoamta ai koperta doertkdfia d rasuitd`es4

@A^VALKDLKM DLQOQID@DId `apralkdlkm dluouid`d as um lemlapte qua sa odmagd `amtre `ai oum`e `a id

lemtdfkik`d` ckmdmlkard, am ai qua id pdrta qua lerraspem`a di t)rokme 6dluouid`d6 sa

rackara di parke`e `a tkaope qua tdr`d um dltkve am `apralkdrsa.

Id luamtd `apralkdlkm dluouid`d as umd luamtd leopamsdterkd qua ra`ula e `ksokmuya id

luamtd `a dltkves ckges. Astd luamtd me sa lkarrd di tarokmdr ai parke`e lemtdfia, per ai

lemtrdrke, lemtkmd duoamtdm`e bdstd qua ai dltkve sa bdyd `apralkd`e per leopiate,

vam`k`e e `d`e `a fdgd.

0 LEMLIQ\K"M

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$DVLE IAJDI VAJK\PVE LEMPDFIA @A ID @AVALKDLKEM AM AI \DISD@EV #

Ies dltkves qua sem leoprd`es, leoe ai ldse `a um er`amd`er, e umd lesalbd`erd e um

duteovki, y sa ldiluid ai tkaope `a utkik`d` oa`kd qua bdm `a a%kstkr.

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$DVLE IAJDI VAJK\PVE LEMPDFIA @A ID @AVALKDLKEM AM AI \DISD@EV %

@acmklkm @a Dltkve Ck!e7Ies dltkves ckges sem fkamas qua partamalam d umd aoprasd, qua sa utkikdm pdrd ai sarvklke

`a `klbd aoprasd, me sa leoprdm pdrd vam`aries, skme pdrd sdldrias um ram`kokamte, y quatkamam um pralke kmklkdi '&ralke `a leoprd(, um pralke ckmdi 'pralke `a ralupardlkm( y umd

vk`d tki am id qua sem a%pietd`es y per id qua vd par`kam`e su vdier, lerraspem`kam`e ai

vdier o%koe lem ai oeoamte `a leoprd, y ai vdier omkoe lem ai oeoamte `a vamtd e `a

gufkidlkm `ai dltkve. Am itkod kmstdmlkd, ai aoprasdrke pua`a `asbdlarsa `a ies dltkves

ckges vam`k)m`eies d etrd leopd:d `a ralklidga e `a dprevalbdokamte `a pkads suaitds.

L"#kcl#lkm @a Dltkve Ck!e7!amtre `a id lemtdfkik`d` `a umd aoprasd, as peskfia lidskckldr ies dltkves leoe

`apralkdfias y leoe me `apralkdfias, y astd lidskckldlkm suaia lekmlk`kr lem ai tkpe `a

dltkves ckges, ouafias a kmouafias.

Ies dltkves ckges kmouafias, leoe pua`am sar ies tarrames, ids ecklkmds...atl. rdrdoamta sa

`apralkdm per ie qua sa lemsk`ardm dltkves ckges me `apralkdfias.

&er lemtrd, ies dltkves ckges sk `apralkdfias sa rackaram d dquaiies dltkves ckges ouafias,

leoe pua`am sar ids barrdokamtds, ids oqukmds, ies vabluies y ai oefkikdrke kmtarme `a id

aoprasd.

&drd iiavdr umd lerraltd lemtdfkik`d`, tdmte ies tarrames leoe ies a`kcklkes, qua per ie

jamardi me sa `apralkdm, sa `afam `a sapdrdr am luamtds `kstkmtds `a cerod sapdrd`d.

I# Sk$# %tk" @a Ie Dltkve Ck!e78dfidm`e skaopra am t)rokmes `a lemtdfkik`d`, y `as`a ai pumte `a vkstd `a id `apralkdlkm,

sa astdfiala id vk`d iajdi `a um dltkve `as`a ai oeoamte am qua sa leoprd y sa aopkad d

a%pietdr, bdstd id calbd am id qua dildmd id `apralkdlkm tetdi e qua ai aoprasdrke astkod

malasdrke supidmtdrie e `asbdlarsa `a )i.

0 LEMLIQ\K"M %

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$DVLE IAJDI VAJK\PVE LEMPDFIA @A ID @AVALKDLKEM AM AI \DISD@EV +

;adoes dijumes agaopies/

A`kcklkes/ 13 d:es

7/25/2019 Marco Legal y Registro Contable de La Depreciacion en El Salvador

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$DVLE IAJDI VAJK\PVE LEMPDFIA @A ID @AVALKDLKEM AM AI \DISD@EV -

me bdy a%paltdtkvd `a qua ld`d aiaoamte km`kvk`udi am id `ksokmulkm `a vdier am id oksod

ldmtk`d`, sefra te`e perqua ai ralemelkokamte `a id `apralkdlkm sa fdsd am id dskjmdlkm

`a lestes bkstrkles y me d pralkes lerrkamtas `a oarld`e.

Ids merods `a ies erjdmksoes merods `atdiid`ds sefra ies o)te`es `a `apralkdlkm cksldi,

qua sem dlaptdfias, y ies du`kteras `afam a%prasdr umd epkmkm, sk lraam ies supuastes qua

sufydlam am ids astkodlkemas me `dm umd kodjam ckai.

Dmetdr ies `dtes `a `apralkdlkm cksldi7

&drd acaltes `ai leste bkstrkle, ies dltkves sa rajkstrdm am ai fdidmla d su leste erkjkmdi, ie

qua sa `ameokmd ai leste bkstrkle. $este bkstrkle oames te`es ies jdstes `a `apralkdlkm

cksldi am jamardi sefra id leoprd `a dltkves yd qua sa iidod ai vdier am ikfres. Id

`apralkdlkm me sa teod cuard `a astes dltkves `kraltdoamta. As um iujdr rajkstrd`e am id

luamtd `a dltkve lemtrd/ um dltkve luamtd lem um sdi`e `a lr)`kte merodi, jamardioamta

iidod`d 6`apralkdlkm dluouid`d6. Aqukikfrke `a um dltkve luamtd lem su lerraspem`kamta

`apralkdlkm dluouid`d sa trd`ulkr am luamtd ai vdier mate lemtdfia. Ai vdier mate lemtdfia

me sa skta per `afdge `ai vdier `a rasldta, ie qua skjmkckld qua um dltkve, umd va sa bdyd

doertkd`e tetdioamta, me sa teodrm ies jdstes `urdmta su vk`d. ;dier as ai vdier astkod`e

`ai dltkve di ckmdi `a su vk`d tki. !a astd odmard, ai tetdi `a id `apralkdlkm `a um dltkve me

pe`r a%la`ar `ai tetdi astkod`e am acaltkve '`apralkdfias fdsa( pdrd ai dltkve. Id

a%laplkm d aste as am oulbds km`ustrkds `a pralkes rajuid`es 'sarvklkes pfikles( am ldse

`a qua ai sdivdoamte sa ldiluid ai lesta mate `a id aikokmdlkm cskld `a ies dltkves `ai

sarvklke. '!asodmtaidokamte `a umd lamtrdi muliadr as um jdste me trkvkdi.( "k sa astkod qua

ai lesta `a id sdik`d as suparker d id aspard`d am frute 'e frute( `a rasldta, amtemlas id ra`

`a ids `es 'iidod`ds ra`as `a rasldta( pua`a sar majdtkvd. Am asta ldse, id `apralkdlkm

cksldi rajkstrd`d am ies ikfres rajuid`es pe`r supardr id fdsa `apralkdfia. Ids aoprasds me

tkamam id efikjdlkm `a `kspemar `a ies dltkves sa `apralkdm, per supuaste, y oulbes skjuam

tetdioamta doertkd`es ies dltkves pdrd jamardr kmjrases.

0 LEMLIQ\K"M -

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$DVLE IAJDI VAJK\PVE LEMPDFIA @A ID @AVALKDLKEM AM AI \DISD@EV 1

@A^VALKDLKM LEMPDFIAId `apralkdlkm lemtdfia tkama iujdr am ai astu`ke `ai vdier `a ies dltkves. Pe`es ies fkamas

tkamam umd vk`d tki astkod`d leoe rasuitd`e `a id utkikdlkm e ai `asjdsta per su use. Astd

p)r`k`d `a vdier d ie idrje `ai tkaope as ie qua sa `ameokmd `apralkdlkm, y `afk`e d qua

pidsodraoes muastres asquaods y muastres `dtes am um ikfre `a lemtdfkik`d`, pe`aoes

`alkr qua astdoes bdfidm`e `a id `apralkdlkm lemtdfia.

Id `apralkdlkm lemtdfia km`kld id ldmtk`d` qua ai dltkve `ksokmuya ld`d d:e cksldi. "a

`kvk`a ai lesta tetdi `ai fkam amtra ai moare `a d:es.

Ai lopute `a id `apralkdlkm `a um pare`e `afa sar lebaramta lem ai lrktarke utkikd`e

pdrd ai fkam `apralkd`e, as `alkr, sk asta sa kmlerperd di leste y mumld as ravdiud`e, id

`apralkdlkm sa ldiluid sefra ai leste erkjkmdi `a d`quksklkm, okamtrds qua sk a%kstkarem

raavdiudlkemas `afa leoputdrsa sefra ies vdieras ravdiud`es. Asta liluie `afar

radikdrsa ld`d va qua sa kmlerpera um fkam oagerd lem ai ckm `a astdfialar ai muave

koperta d `apralkdr.

&drd ldiluidr id `apralkdlkm koputdfia d ld`d pare`e, `afa lemelarsa/

$este `ai fkam, kmliuyam`e ies lestes malasdrkes pdrd su d`quksklkm.

;k`d tki `ai dltkve qua `afar sar astkod`d t)lmkldoamta am cumlkm `a ids

ldrdltarstklds `ai fkam, ai use qua ia `dr, id peitkld `a odmtamkokamte `ai amta, id

a%kstamlkd `a oarld`es talmeijkles qua prevequam su efseiaslamlkd, atl.

;dier rask`udi ckmdi.

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$DVLE IAJDI VAJK\PVE LEMPDFIA @A ID @AVALKDLKEM AM AI \DISD@EV

@A^VALKDLKM IKMADIId `apralkdlkm ikmadi as um t)rokme qua lerraspem`a d id `aslrkplkm `a umes `a ies

o)te`es lerraspem`kamtas d id `apralkdlkm lemtdfia, y qua iiavd per meofra ai o)te`e `a

`apralkdlkm ikmadi e `kraltd. Pdofk)m lemelk`e am ai oum`e dmjiesdgm leoe 6"trdkjbt?

ikma oatbe`6.

Id `apralkdlkm ikmadi sa ldrdltarkd perqua a%prasd ai vdier am cumlkm `ai tkaope y me `ai

use, ie qua vkama d `alkr qua ld`d d:e cksldi, ai dltkve pkar`a id oksod a%dltd ldmtk`d` `a

vdier. Asta o)te`e me sa fdsd am id pre`ultkvk`d` e am ai moare `a berds `a utkikdlkm,

per ie qua astkod ies arreras `a lemsk`ardr qua sa `asjdstd kjudi umd oqukmd qua sa utkikd

+333 berds di d:e e 1333 berds di d:e, km`apam`kamtaoamta `ai jrd`e `a utkikdlkm.

Id `apralkdlkm ikmadi lemiiavd ai astu`ke `a astes N pumtes kopertdmtas/

+ ? Id ldmtk`d` `a kmvarskm kmklkdi

1 ? Ies jdstes `a trdmsperta

D ? Id vk`d tki 'am d:es(

N ? Ai vdier `a rasldta 'Ie qua vdia ai dltkve di ldofkdrie(

L&ILQIE @A @A^VALKDLKMAi liluie `a `apralkdlkm tkama am luamtd astes N kopertdmtas lemlaptes qua ikstdoes d

lemtkmudlkm/

Ai vdier d `apralkdr7

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$DVLE IAJDI VAJK\PVE LEMPDFIA @A ID @AVALKDLKEM AM AI \DISD@EV />

Ast fdsd`e am ai lesta `a d`quksklkm, tamkam`e am luamtd skaopra ai lesta `a ralupardlkm.

Fd qua ai aoprasdrke pua`a umd va tarokmd`d id vk`d tki `ai dltkve, vam`arie leoe

lbdtdrrd e leoe odtarkdi `a ralklidga.

Ai vdier `a ralupardlkm7

Asta as ai vdier qua bdfifdoes am ai dpdrtd`e dmtarker. Id aoprasd pua`a astkodr qua umd

va tarokmd`d id vk`d tki `ai fkam, )sta pua`a dm tamar dijm tkpe `a vdier, yd sad per

vamtd d ies pdsas `ai tarlar oum`e, e per vamtd leoe lbdtdrrd e vamtd pdrd pkads `a

rapuastes.

Id vk`d tki7

As id `urdlkm astkod`d am id ai dltkve e fkam sar lemsk`ard`e leoe pre`ultkve. &ua`a

oa`krsa am d:es, e am berds `a pre`ultkvk`d`.

Ai ote`e qua sa dpikld am ld`d ldse7

Am cumlkm `a sk id `apralkdlkm sa ok`a per pre`ultkvk`d` e am cumlkm `ai tkaope, a%kstam

`kvarses o)te`es pdrd ai liluie `a id `apralkdlkm. &e`aoes varies am muastre dpdrtd`e `a

o)te`es `a `apralkdlkm.

O'PE@E\ @A @A^VALKDLKM&drd `dr raspuastd d id lemsuitd pidmtad`d, ai lemtd`er `afa tamar ai lemelkokamte sucklkamta

`a id utkikdlkm yLe a%pietdlkm `ai dltkve ckge qua ia paroktd astdfialar rdemdfiaoamta id

cerod `a `kstrkfulkm `ai famacklke alemokle. As per astd rdm qua a%kstam vdrkes

o)te`es `a `apralkdlkm am cumlkm `a id mdturdiad y use `a ies dltkves ckges.

Id vdrka`d` `a o)te`es `a `apralkdlkm as dopikd. Amtra dijumes o)te`es `a `apralkdlkm

a%kstamtas tamaoes ies skjukamtas/

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$DVLE IAJDI VAJK\PVE LEMPDFIA @A ID @AVALKDLKEM AM AI \DISD@EV //

Ies `kcaramtas o)te`es `a `apralkdlkm parskjuam dskjmdr rdemdfiaoamta ai koperta

doertkdfia `a ies dltkves, as ds qua sa pe`rm utkikdr e kmliuskva lradr o)te`es `a

`apralkdlkm am ies ludias ai lrktarke qua prkoa pdrd id racark`d dskjmdlkm sa dlarqua os d

id cerod `a utkikdlkm e a%pietdlkm `ai dltkve ckge.

@A@QLLKM PVKFQPDVKD @A ID @A^VALKDLKM AM AI\DISD@EV&drd acaltes trkfutdrkes id `apralkdlkm as id `a`ullkm paroktk d per ai `asjdsta e

djetdokamte qua sucram ies fkamas `ai dltkve ckge qua ies lemtrkfuyamtas utkiklam am

majelkes, km`ustrkd, precaskm u etrds dltkvk`d`as pre`ulterds `a ramtds.

$eoe sa pua`a dpralkdr, id `ackmklkm trkfutdrkd lekmlk`a lem id `ackmklkm lemtdfia am ies

t)rokmes `a lemsk`ardrid leoe acalte `ai `asjdsta e djetdokamte qua sucrdm ies dltkves

ckges. "km aofdrje, id cerod `a `atarokmdr id `a`ullkm per `apralkdlkm trkfutdrkd `kckara

`a ies o)te`es pdrd ldiluidr ai jdste per `apralkdlkm lemtdfia.

O'PE@E ^DVD AI L&ILQIE @A ID @A@QLLKMPVKFQPDVKD @A ID @A^VALKDLKM AM AI \DISD@EV(&drd ai liluie `a id `a`ullkm trkfutdrkd `a id `apralkdlkm am Ai "divd`er sa utkikd ai

o)te`e `a imad raltd dpikldm`e perlamtdgas `kraltdoamta di leste `a d`quksklkm e

pre`ullkm ai dltkve.

\ajm muastrd iay `ai kopuaste sefra id ramtd am su drtluie

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$DVLE IAJDI VAJK\PVE LEMPDFIA @A ID @AVALKDLKEM AM AI \DISD@EV /6

+. Id `a`ullkm prela`a per id p)r`k`d `a vdier qua sucram ies fkamas a kmstdidlkemas

per ai use am id cuamta pre`ulterd `a ramtd jrdvd`d.Am ies fkamas luye use e aopiae am id pre`ullkm `a id ramtd jrdvd`d me leopram`d

um agarlklke `a kopesklkm leopiate, sar `a`ulkfia mkldoamta id pdrta `a id luetd

dmudi qua preperlkemdioamta lerraspem`d am cumlkm `ai tkaope am qua ai fkam bd

astd`e am use am id jamardlkm `a id ramtd e lemsarvdlkm `a id cuamta am ai parke`e

e agarlklke `a kopesklkmAm ai ldse qua ies fkamas sa aopiaam am id pre`ullkm, lemstrullkm, odmucdlrturd,

e a%trdllkm `a etres fkamas, dskoksoe am id iktkckldlkm `a fkamas kmouafias, ai

vdier `a id luetd `a `apralkdlkm dmudi e preperlkm lerraspem`kamta, cerodrd pdrta

`ai leste `a `klbes fkamas. Am asta ldse mkldoamta sa tam`r `aralbe d `a`ulkrsa

`a id ramtd eftamk`d ai vdier `a id `apralkdlkm qua lerraspem`d d ies fkamas

vam`k`es am ai agarlklke e parke`e `a kopesklkm raspaltkve.1. Ai vdier sugate d `apralkdlkm sar ai leste tetdi `ai fkam, sdive am ies ldses

skjukamtas / '(

d( $udm`e sa trdtdra `a odqukmdrkd kopertd`d qua bdyd jed`e a a%amlkm `ai

kopuaste d id trdmscaramlkd `a fkamas ouafias y d id prastdlkm `a sarvklkes

am su kopertdlkm, sar leoe o%koe ai vdier rajkstrd`e per id `krallkm

jamardi di oeoamte `a radikdrid kopertdlkmC'(

f( $udm`e sa trdtdra `a odqukmdrkd e fkamas ouafias usd`es, ai vdier o%koe

sugate d `apralkdlkm sar ai pralke `ai fkam muave di oeoamte `a su

d`quksklkm, dgustd`e `a dluar`e d ies skjukamtas perlamtdgasC

Ies pralkes `a ies fkamas sa:did`es astdrm sugates d cksldikdlkm.

0 LEMLIQ\K"M /6

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$DVLE IAJDI VAJK\PVE LEMPDFIA @A ID @AVALKDLKEM AM AI \DISD@EV /