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Un cambio en el principio de contabilidad que se implementa utilizando el enfoque retrospectivo modificado incluye implementar el cambio en el perodo actual nicamente y

Un cambio en el principio de contabilidad que se implementa utilizando el enfoque retrospectivo modificado incluye implementar el cambio en el perodo actual nicamente y no ajustar los efectos acumulativos en perodos anteriores.

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