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Se requiere la aplicacin retrospectiva para todos A. errores y cambios de poltica no obligatorios. B. cambios en las estimaciones. C. cambios en las estimaciones

Se requiere la aplicacin retrospectiva para todos

A.	errores y cambios de poltica no obligatorios.

B.	cambios en las estimaciones.

C.	cambios en las estimaciones y cambios de poltica no obligatorios.

D.	errores y cambios en las estimaciones.

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