Context examples for "criterio de devengo" in English(!) These sentences come from external sources & may not be accurate. Therefore, we are not responsible for their content.

criterio de devengo

accrual basis accounting

El criterio de devengo, si no es corregido, por ejemplo, mediante la exigencia de realizar previsiones para impagados, resulta un criterio inadecuado.

The income criterion, if it is not corrected, for example, by means of the obligation to make provision for non-payment, is an inadequate criterion.

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