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Las ganancias o prdidas realizadas en inversiones disponibles para la venta representan la diferencia entre las ganancias o prdidas realizadas en inversiones disponibles para la

Las ganancias o prdidas realizadas en inversiones disponibles para la venta representan la diferencia entre las ganancias o prdidas realizadas en inversiones disponibles para la venta representan la diferencia entre las

A) costo histrico y el valor promedio de mercado de la inversin

B) el costo histrico y el valor de mercado actual de la inversin

C) el efectivo recibido en el momento de la disposicin y el valor razonable de la inversin

D) el efectivo recibido en el momento de la disposicin y el costo de la inversin

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