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.
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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.
The FAO Legal Office provides in-house counsel in accordance with the Basic Texts of the Organization, gives legal advisory services to FAO members, assists in the formulation of