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Segn las NIIF, cul es la prueba apropiada para el deterioro de una unidad generadora...

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Accounting

Segn las NIIF, cul es la prueba apropiada para el deterioro de una unidad generadora de efectivo (UGE) con crdito mercantil?

El fondo de comercio a nivel de la UGE en comparacin con la suma de los componentes del fondo de comercio en el siguiente nivel organizativo inferior.

El valor en libros de la UGE en comparacin con su valor razonable.

El importe en libros de una UGE en comparacin con su importe recuperable.

El valor en libros de la Unidad de Reporte de la UGE en comparacin con su valor razonable.

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