Abstract:
La NIC-38 es la que regula el manejo contable de los activos intangibles, los cuales no se agotan ni se deprecian, simplemente se amortizan; la lectura presenta un estudio sobre estos.
Description:
IAS-38 regulates the accounting management of intangible assets, which are not depleted or depreciated, they are simply amortized; the reading presents a study on these.