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Intangibles (NIC-38)

Intangibles (NIC-38)

Pauletti, Rocío
URI: http://repositorio.usam.ac.cr/xmlui/handle/506/376
Date: 2016

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.

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