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Tratamiento de Activos Intangibles y Deterioros Existen varias diferencias entre las NIIF y los PCGA de EE. UU. para el tratamiento de activos intangibles y

Tratamiento de Activos Intangibles y Deterioros

Existen varias diferencias entre las NIIF y los PCGA de EE. UU. para el tratamiento de activos intangibles y deterioros. La informacin relacionada con activos intangibles en NIIF se presenta en la NIC 38 (Activos Intangibles) y las NIIF relacionadas con deterioro se encuentra en la NIC 36 (Deterioro de Activos).

Resalte 3 diferencias entre el tratamiento de los intangibles segn los PCGA y las NIIF.

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