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Segn ASPE, si el reembolso de una deuda se considera una modificacin o una renegociacin, entonces: se calcula una nueva tasa de inters efectiva. no
Segn ASPE, si el reembolso de una deuda se considera una modificacin o una renegociacin, entonces:
se calcula una nueva tasa de inters efectiva. | ||
no hay cambio en la contabilizacin de la deuda. | ||
se registra una ganancia o una prdida. | ||
la deuda antigua se da de baja. |
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