Depreciación fiscal y contable de activos adquiridos bajo leasing financiero
- Publicado: 5 diciembre, 2018
Este artículo fue publicado hace más de un año, por lo que es importante prestar atención a la vigencia de sus referencias normativas. Si detecta algún error, por favor avísenos haciendo click en “Reportar un error” (más abajo en esta misma página). Mil gracias.
¿Cómo se maneja la depreciación de activos adquiridos bajo leasing financiero de acuerdo con la norma fiscal y contable? ¿Cómo se trata la deducción en estos casos? ¿Qué normatividad aplica al reconocimiento de este tipo de contratos? Estas y otras preguntas se resuelven en este editorial.
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||||