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A continuacin se presentan dos casos independientes relacionados con inversiones en deuda mantenidas para cobrar...

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Accounting

A continuacin se presentan dos casos independientes relacionados con inversiones en deuda mantenidas para cobrar y vender.

Caso 1

Caso 2

Coste amortizado

$40,000

$100,000

Valor razonable

30,000

110,000

Prdidas crediticias esperadas

4,000

4,000

Para cada caso, determine el monto de la prdida por deterioro, si la hubiere, y el asiento de diario para registrar el deterioro.

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