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    • Un libro dice:
    When you derecognize an asset, you are removing it from an entity's accounting records.

    No sé si de esto trata el hilo (asientos contables). También queda por descubrir si "derecognize" es inglés americano o británico o vale para ambos.
     

    "Derecognition of Financial Assets (IFRS 9)​

    Last updated: 30 October 2020
    Derecognition is the removal of a previously recognised financial asset from an entity’s statement of financial position."
     
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