{"id":43942,"date":"2018-01-07T22:31:43","date_gmt":"2018-01-07T22:31:43","guid":{"rendered":"http:\/\/mexico.leyderecho.org?p=43942"},"modified":"2018-01-07T22:31:43","modified_gmt":"2018-01-07T22:31:43","slug":"roapn","status":"publish","type":"post","link":"https:\/\/mexico.leyderecho.org\/roapn\/","title":{"rendered":"ROAPN"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Tabla de contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mexico.leyderecho.org\/roapn\/#ROAPN_en_Mexico\" title=\"ROAPN en M\u00e9xico\">ROAPN en M\u00e9xico<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mexico.leyderecho.org\/roapn\/#ROAPN_en_relacion_a_la_Contabilidad\" title=\"ROAPN en relaci\u00f3n a la Contabilidad\">ROAPN en relaci\u00f3n a la Contabilidad<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mexico.leyderecho.org\/roapn\/#Recursos\" title=\"Recursos\">Recursos<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mexico.leyderecho.org\/roapn\/#Vease_Tambien\" title=\"V\u00e9ase Tambi\u00e9n\">V\u00e9ase Tambi\u00e9n<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"ROAPN_en_Mexico\"><\/span>ROAPN en M\u00e9xico<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p> <!-- No shortcodes are defined --> [aioseo_breadcrumbs] <!-- No shortcodes are defined --> [aioseo_breadcrumbs][rtbs name=\u00bbinformes-juridicos-y-sectoriales\u00bb][rtbs name=\u00bbderecho\u00bb]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"ROAPN_en_relacion_a_la_Contabilidad\"><\/span>ROAPN en relaci\u00f3n a la Contabilidad<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>En este contexto, una definici\u00f3n de roapn es la siguiente: Indicador de rentabilidad del activo productivo neto. Se define como el Resultado Neto acumulado durante el horizonte de tiempo especificado y anualizado de forma lineal, dividido por el promedio del saldo de activo productivo neto durante el mismo horizonte de tiempo especificado.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Recursos\"><\/span>Recursos<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Vease_Tambien\"><\/span>V\u00e9ase Tambi\u00e9n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Contabilidad<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>[rtbs name=informes-juridicos-y-sectoriales][rtbs name=derecho] ROAPN en relaci\u00f3n a la Contabilidad En este contexto, una definici\u00f3n de roapn es la siguiente: Indicador de rentabilidad del activo productivo neto. Se define como el Resultado Neto acumulado durante el horizonte de tiempo [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,3],"tags":[1059,15,977],"_links":{"self":[{"href":"https:\/\/mexico.leyderecho.org\/wp-json\/wp\/v2\/posts\/43942"}],"collection":[{"href":"https:\/\/mexico.leyderecho.org\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mexico.leyderecho.org\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mexico.leyderecho.org\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mexico.leyderecho.org\/wp-json\/wp\/v2\/comments?post=43942"}],"version-history":[{"count":0,"href":"https:\/\/mexico.leyderecho.org\/wp-json\/wp\/v2\/posts\/43942\/revisions"}],"wp:attachment":[{"href":"https:\/\/mexico.leyderecho.org\/wp-json\/wp\/v2\/media?parent=43942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mexico.leyderecho.org\/wp-json\/wp\/v2\/categories?post=43942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mexico.leyderecho.org\/wp-json\/wp\/v2\/tags?post=43942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}