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Blanco Chemical Company gast 15.000.000 en esfuerzos de desarrollo para crear un fertilizante para el que pudo obtener una patente; sin embargo, los costos de

  1. Blanco Chemical Company gast 15.000.000 en esfuerzos de desarrollo para crear un fertilizante para el que pudo obtener una patente; sin embargo, los costos de distribucin previstos hacen inviable la comercializacin del producto qumico en un futuro previsible. De acuerdo con la NIC 38 (Activos Intangibles), cmo debe Blanco Chemical Company registrar los 15.000.000? Respuesta como un "Costo de Desarrollo Diferido" en el Balance General como "Ingresos por Fertilizantes" en el Estado de Resultados como "Gastos de Desarrollo" en el Estado de Resultados Slo debe informarse en las notas a los estados financieros.

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