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34. Nguyen Inc. comenz a operar el 1 de enero de 2018 y, al 31 de diciembre de 2018, Nguyen tena las siguientes carteras de

34.

Nguyen Inc. comenz a operar el 1 de enero de 2018 y, al 31 de diciembre de 2018, Nguyen tena las siguientes carteras de inversin de activos financieros de capital:

FVTOCI Activos Financieros-Deuda

Costo total $235,000

Valor razonable total $195,000

Las ganancias o prdidas no realizadas al 31 de diciembre de 2018, deben registrarse de

a. $70,000

b. $30,000

C. $40,000

d. $0

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