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En un Fondo de la Agencia Tributaria se deben reconocer los ingresos Cuando sea medible y est disponible. Sobre la base de efectivo. Al valor

En un Fondo de la Agencia Tributaria se deben reconocer los ingresos

		Cuando sea medible y est disponible.
		Sobre la base de efectivo.
		Al valor neto realizable de los impuestos por cobrar.
		Los ingresos no se informan para los fondos de la agencia

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