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Un ajuste de perodo anterior por subestimacin de la utilidad neta muestran como una ganancia en el Estado de Resultados del ao en curso. ser

Un ajuste de perodo anterior por subestimacin de la utilidad neta

muestran como una ganancia en el Estado de Resultados del ao en curso.

ser debitado de la cuenta de Ganancias Retenidas.

mostrar como un activo en el Balance General del ao en curso.

ser acreditado a la cuenta de Ganancias Retenidas.

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