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Al aplicar el MCM, el mercado no puede ser: 1-Inferior al valor neto realizable menos un margen de utilidad normal. 2- Valor neto realizable menos
Al aplicar el MCM, el mercado no puede ser: 1-Inferior al valor neto realizable menos un margen de utilidad normal. 2- Valor neto realizable menos costes razonables de terminacin y enajenacin. 3-menor que el costo 4-mayor que el valor neto realizable reducido por una provisin para el margen de utilidad normal.
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