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What are the two types of MODIFICATIVAS variations in accounting? MODIFICATIVAS are commercial operations that increase or decrease the Capital or...

What are the two types of MODIFICATIVAS variations in accounting?

MODIFICATIVAS are commercial operations that increase or decrease the Capital or Patrimonio Neto of the company, originated by a gain or a loss.
MODIFICACIONES POSITIVAS are the ones that cause an increase in the Capital or Patrimonio Neto (gains).
MODIFICACIONES NEGATIVAS are the ones that cause a decrease in the Capital or Patrimonio Neto (losses).

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The two types of MODIFICATIVAS variations in accounting are: 1. MODIFICACIONES POSITIVAS: These are commercial operations that cause an increase in the Capital or Patrimonio Neto of the company, resulting from gains. 2. MODIFICACIONES NEGATIVAS: These are commercial operations that cause a decrease in the Capital or Patrimonio Neto of the company, resulting from losses. I hope this helps! Let me know if you have any other questions.

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