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El concepto de costo histrico refleja el hecho de que la prctica contable financiera favorece: Confiabilidad sobre relevancia La mejor conjetura de la gerencia sobre

El concepto de costo histrico refleja el hecho de que la prctica contable financiera favorece:

  • Confiabilidad sobre relevancia

  • La mejor conjetura de la gerencia sobre la informacin financiera histrica

  • Relevancia sobre confiabilidad

  • Consenso de valores de mercado sobre informacin financiera histrica

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