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El enfoque activo/pasivo: Enfatiza los principios para el reconocimiento de ingresos y...

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Accounting

El enfoque activo/pasivo:

  • Enfatiza los principios para el reconocimiento de ingresos y gastos, y no de activos y pasivos.

  • Reconoce los montos en el estado de resultados necesarios para contabilizar los cambios en los activos y pasivos desde la fecha de medicin anterior.

  • Desalienta el uso de valores razonables en la medicin contable.

  • Ninguna de las opciones es correcta.

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