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by MAYRA GOMEZ
1

actual efectivo registro temporal informe primario histórico contable funcional

La moneda de una entidad es la moneda del ambiente económico en que opera la entidad ; normalmente , es la moneda del ambiente en que una entidad primariamente genera y gasta el .
Método de inversión neta o . La característica del enfoque de la moneda funcional es el método de conversión al tipo de cambio actual .
Método o costo . Este método tiene como base la moneda funcional de la Compañía Tenedora o moneda de la Compañía Matriz , y en su caso , moneda de o reporte de los estados financieros .
Moneda de , es la moneda en la cual la entidad mantiene sus registros

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