Pymes no pueden capitalizar costos por préstamos
- Publicado: 15 agosto, 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.
El tratamiento de los costos por préstamos tiene un tratamiento diferente para entidades del grupo 1, pymes y microempresas. Por su parte, en el Estándar para Pymes se establece de manera expresa que los costos por préstamos deben ser tratados como gasto. Este tratamiento no tiene ninguna exención.
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||||