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El mtodo de lnea recta de amortizacin de descuentos y primas para pagars a largo plazo est permitido tanto por IFRS como por ASPE. refleja

El mtodo de lnea recta de amortizacin de descuentos y primas para pagars a largo plazo

est permitido tanto por IFRS como por ASPE.

refleja la realidad econmica del prstamo.

slo est permitido por ASPE.

requiere clculos ms complicados que el mtodo de inters efectivo.

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