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Los valores negociables (de deuda) son: Opcin multiple Registrado al costo y...

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Accounting

Los valores negociables (de deuda) son:

Opcin multiple

  • Registrado al costo y luego reportado al costo durante la vida de la inversin.

  • Informado al costo histrico y luego ajustado por el monto amortizado de cualquier diferencia entre el costo y el valor al vencimiento.

  • Registrado al costo y luego reportado a valor razonable en el balance general.

  • Destinado a ser mantenido hasta su vencimiento.

  • Siempre clasificado como Inversiones a Largo Plazo.

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