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Si se producen errores en el proceso de grabacin, no puede corregirse hasta el prximo perodo contable. debe corregirse al preparar los estados financieros anuales.

Si se producen errores en el proceso de grabacin,

no puede corregirse hasta el prximo perodo contable.

debe corregirse al preparar los estados financieros anuales.

deben corregirse como ajustes al final del perodo.

deben corregirse tan pronto como se descubran.

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