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Cul de los siguientes es(son) el(los) perodo(s) de tiempo adecuado(s) para registrar los efectos de un cambio en la estimacin contable? Perodo actual y prospectivamente

Cul de los siguientes es(son) el(los) perodo(s) de tiempo adecuado(s) para registrar los efectos de un cambio en la estimacin contable?

Perodo actual y prospectivamente
Perodo actual y retrospectivamente
Solo retrospectivamente
Perodo actual solamente

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