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Por qu es importante entender las diferencias temporales y permanentes en la contabilidad de impuestos y c mo afectan al estado de flujos de efectivo?

Por qu es importante entender las diferencias temporales y permanentes en la contabilidad de impuestos y cmo afectan al estado de flujos de efectivo?
Cmo se puede calcular la utilidad por accin y qu informacin proporciona esta mtrica a los inversores y analistas financieros?

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