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Qu significa la declaracin Aunque el estado de resultados es un registro de logros pasados, los clculos necesarios para ciertos gastos implican estimaciones del futuro?

Qu significa la declaracin "Aunque el estado de resultados es un registro de logros pasados, los clculos necesarios para ciertos gastos implican estimaciones del futuro"? Puede pensar en ejemplos en los que se utilicen estimaciones del futuro?

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