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Si la entidad no est segura de si reconocer un gasto o sobre el monto de un gasto, el concepto _________ la alienta a estimar

Si la entidad no est segura de si reconocer un gasto o sobre el monto de un gasto, el concepto _________ la alienta a estimar proactivamente el costo y registrar el gasto.

1. Realizacin

2. Coincidencia

3. Consistencia

4. Conservadurismo

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