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La cuenta Ganancia (prdida) no realizada sobre inversiones comerciales debe incluirse en el A. balance como un ajuste a la cuenta de activos B. balance

La cuenta Ganancia (prdida) no realizada sobre inversiones comerciales debe incluirse en el

A. balance como un ajuste a la cuenta de activos

B. balance general como ajuste al capital contable

C. estado de resultados como otros ingresos (gastos)

D. estado de ganancias retenidas

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