The impact of intangible asset items

Author:   Ricardo Marin España ,  Diana Lopez Marin
Publisher:   Our Knowledge Publishing
ISBN:  

9786206949077


Pages:   96
Publication Date:   15 December 2023
Format:   Paperback
Availability:   In Print   Availability explained
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The impact of intangible asset items


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Overview

THE INCIDENCE OF INTANGIBLE ASSETS IN THE STATEMENT OF FINANCIAL POSITION AND INCOME STATEMENT OF THE MANUFACTURING COMPANIES OF THE PHARMACEUTICAL SECTOR IN THE CITY OF CALI, DUE TO THE IMPLEMENTATION OF THE INTERNATIONAL ACCOUNTING STANDARDS NIC 38The value of intangible assets for the pharmaceutical sector of the producing companies does not have a relevant percentage participation in the value of their investments, with respect to the other assets, this apparently according to interviews because of two points: 1. because these companies are mostly subsidiaries of multinationals, which are the ones that centralize the development, recognition, measurement and disclosure of the value of trademarks, research, patent registrations and contracts; 2. the investments of intangible purchases, research and development are not a common practice in Colombia.

Full Product Details

Author:   Ricardo Marin España ,  Diana Lopez Marin
Publisher:   Our Knowledge Publishing
Imprint:   Our Knowledge Publishing
Dimensions:   Width: 15.20cm , Height: 0.60cm , Length: 22.90cm
Weight:   0.150kg
ISBN:  

9786206949077


ISBN 10:   6206949079
Pages:   96
Publication Date:   15 December 2023
Audience:   General/trade ,  General
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

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