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8/10/2019 Aspectos contables de la renegociacin de deudas
1/50
BDO]IWDG GM W][L_CN \ BLJDJVD_
@[DGN MJ BLJDJVD_ \ ONJWDKLILGDG
Dspmotns onjtdkims gm id rmjm`noldolj gm gmugds
Wrdkdfn Blj gm @rdgn prmsmjtdgn pnr Oidugln Omsmiil, slmjgn mi tutnr gmi clscn mi prnbmsnr
Fudj Djtnjln [umgd Wnrrms.
R. K. gmi Wutnr6 Diucjn6
Gr. Fudj Djtnjln [umgd Wnrrms Oidugln Omsmiil
_mvliid. Cdyn gm ;147
8/10/2019 Aspectos contables de la renegociacin de deudas
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WB@-BLON. Dspmotns onjtdkims gm id rmjm`noldolj gm gmugd
;
8/10/2019 Aspectos contables de la renegociacin de deudas
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WB@-BLON. Dspmotns onjtdkims gm id rmjm`noldolj gm gmugd
?
@[DGN MJ BLJDJVD_ \ ONJWDKLILGDG
BDO]IWDG GM W][L_CN \ BLJDJVD_
W[DKDFN BLJ GM @[DGN
O][_N DODGCLON X;14?-;147S
WW]IN6
D_QMOWN_ ONJWDKIM_ GM ID [MJM@NOLDOLJ GM GM]GD_
D]WN[6
OID]GLN OM_MIIL
W]WN[6
G[. G. F]DJ DJWNJLN []MGD WN[[M_
GMQD[WDCMJWN6
GMQD[WDCMJWN GM ONJWDKLILGDG \ MONJNCLD BLJDJOLM[D
[MD GM ONJNOLCLMJWN6
MONJNCLD BLJDJOLM[D \ ONJWDKLILGDG
[M_]CMJ6
Mi prnpsltn gm mstm trdkdfn ms mxpnjmr ocn id orlsls dotudi qum mstdcns vlvlmjgn, ed emoen
qum ids mjtlgdgms bljdjolmrds tmj`dj qum rmglsmdr ins slstmcds gm rmbljdjoldolj y ormdr
jumvds prnpumstds gmi clscn cngn qum ins pdrtlouidrms, mcprmsds m ljstltuolnjms pkilods
tmj`dj qum cnglblodr sus pdslvns.
QDIDK[D_ OIDRM6
Cnglblodolj Imy Onjoursdi, rmbljdjoldolj, rmmstruoturdolj gm gmugd,
glbmrmjold sustdjoldi.
8/10/2019 Aspectos contables de la renegociacin de deudas
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WB@-BLON. Dspmotns onjtdkims gm id rmjm`noldolj gm gmugd
7
8/10/2019 Aspectos contables de la renegociacin de deudas
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WB@-BLON. Dspmotns onjtdkims gm id rmjm`noldolj gm gmugd
=
JGLOM
. LJW[NG]OOLJ................................................................................................................................................................................................................................................................... 0
4. [MJM@NOLDOLJ GM GM]GD.................................................................................................................................................................................................................44
4.4. D_QMOWN_ @MJM[DIM_..............................................................................................................................................................................................44
4.4.4 Onjsnilgdolj, rmujlblodolj n rmjm`noldolj gm id gmugd.....................................................44
4.4.; Ids mcprmsds gm ljtmrcmgldolj y onjtrdtdolj gm orgltns n prstdcns.4?
4.4.?. [msucmj onjoiuslvn..............................................................................................................................................................................47
4.;.[mujlblodolj gm gmugd6 gnoucmjtdolj jmomsdrld..................................................................................................4=
4.?. Mi Onjoursn gm dormmgnrms................................................................................................................................................................................4=
4.?.4 Mjtrdgd mj vl`nr.........................................................................................................................................................................................42
4.?.;. Qrnomglclmjtn gmi onjoursn...............................................................................................................................................40
4.?.?. Bdsms gmi prnomglclmjtn ........................................................................................................................................................40
4.?.7. Qnslolj gm ins onjsuclgnrms..........................................................................................................................................40
4.?.?. Onjoiuslj gmi onjoursn .........................................................................................................................................................45
4.7. Mi Onjvmjln...........................................................................................................................................................................................................................4