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NIIF12-5 Indique si las siguientes partidas se capitalizan o gastan en el ao en curso. (a) Costo de compra de una patente de un competidor.

NIIF12-5

Indique si las siguientes partidas se capitalizan o gastan en el ao en curso.

(a) Costo de compra de una patente de un competidor.

(b) Costos de investigacin.

(c) Costos de desarrollo (despus de lograr la viabilidad econmica).

d) Costos de organizacin.

(e) Costos incurridos internamente para crear plusvala.

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