El presente Acuerdo aprueba las Políticas de estimación para cuentas malas o incobrables originadas en el otorgamiento de tierras, arrendamientos y créditos otorgados por la Caja Agraria, que tiene como objetivo registrar los movimientos de las estimaciones ocasionadas por posibles contingencias a causa de la incobrabilidad de las cuentas por cobrar.
Authors and Publishers
Although explored by the Spanish early in the 16th century, initial attempts at colonizing Costa Rica proved unsuccessful due to a combination of factors, including disease from mosquito-infested swamps, brutal heat, resistance by natives, and pirate raids. It was not until 1563 that a permanent settlement of Cartago was established in the cooler, fertile central highlands. The area remained a colony for some two and a half centuries. In 1821, Costa Rica became one of several Central American provinces that jointly declared their independence from Spain.