Transferencia definitiva onerosa Una transferencia únicamente se hará definitiva si el jugador se ha desvinculado totalmente del club y ha adquirido obligaciones única y exclusivamente con el nuevo club. La transferencia definitiva onerosa de los derechos deportivos de acuerdo con las NIIF, afecta el rubro de otras ganancias u otras pérdidas derivada de la baja en cuentas del derecho deportivo aplicando el párrafo 113 de la NIC 38, de ninguna manera corresponde a un ingreso por actividad ordinaria.
Circular 100-000019 de 2026 →In force
Article 5.5.4.2.3.1
Circular 100-000019 de 2026 · Circular Externa 100-000019 de 2 de julio de 2026
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