Los pasivos corrientes se registran normalmente por el monto que se espera pagar y no...
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Accounting
Los pasivos corrientes se registran normalmente por el monto que se espera pagar y no por su valor presente. Esta prctica puede ser apoyada por GAAP de acuerdo con el concepto de:
| Pareo | ||
| Consistencia | ||
| Materialidad | ||
| Conservatismo |
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