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A continuacin se presentan dos casos independientes relacionados con inversiones en deuda mantenidas para cobrar y vender. Caso 1 Caso 2 Coste amortizado $40,000 $100,000
A continuacin se presentan dos casos independientes relacionados con inversiones en deuda mantenidas para cobrar y vender.
Caso 1 | Caso 2 | |
Coste amortizado | $40,000 | $100,000 |
Valor razonable | 30,000 | 110,000 |
Prdidas crediticias esperadas | 4,000 | 4,000 |
Para cada caso, determine el monto de la prdida por deterioro, si la hubiere, y el asiento de diario para registrar el deterioro.
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