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Cuando las cuentas de clientes individuales tienen saldos acreedores de montos materiales, estos montos: R. Puede mostrarse como saldos acreedores de las cuentas de los

  1. Cuando las cuentas de clientes individuales tienen saldos acreedores de montos materiales, estos montos:

R. Puede mostrarse como "saldos acreedores de las cuentas de los clientes" en la seccin de activos circulantes. B. Puede deducirse de los saldos deudores en las cuentas de otros clientes en el balance general. C. Debe informarse (o divulgarse) por separado en la seccin de pasivo del balance general. D. Debe omitirse del balance general.

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