Jung Inc. posee una patente por la que pag� 72 millones de d�lares. .pdf

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Jung Inc. posee una patente por la que pag 72 millones de dlares. Al cierre de 2018, haba acumulado una amortizacin sobre la patente de $19 millones. Debido a condiciones econmicas adversas, la gerencia de Jung determin que debera evaluar si se debe reconocer una prdida por deterioro para la patente. Los flujos de efectivo futuros estimados sin descontar que proporcionar la patente suman un total de $ 41 millones, y el valor justo de la patente en ese momento es de $ 33 millones. Bajo estas circunstancias, Lester: a. Registrara una prdida por deterioro de $ 39 millones en la patente. b. Registrara una prdida por deterioro de $ 20 millones en la patente. C. Registrara una prdida por deterioro de $ 8 millones en la patente. d. No registrara ninguna prdida por deterioro en la patente..

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