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En qu momento se considera que un activo est deteriorado? Cuando el valor neto contable es superior al valor razonable Cuando el valor neto contable

En qu momento se considera que un activo est deteriorado?

Cuando el valor neto contable es superior al valor razonable
Cuando el valor neto contable es inferior a la suma de los flujos de efectivo esperados
Cuando el valor neto contable es mayor que la suma de los flujos de efectivo esperados
Cuando el valor neto contable es inferior al valor razonable

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