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OverviewTHE 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 DetailsAuthor: Ricardo Marin España , Diana Lopez MarinPublisher: Our Knowledge Publishing Imprint: Our Knowledge Publishing Dimensions: Width: 15.20cm , Height: 0.60cm , Length: 22.90cm Weight: 0.150kg ISBN: 9786206949077ISBN 10: 6206949079 Pages: 96 Publication Date: 15 December 2023 Audience: General/trade , General Format: Paperback Publisher's Status: Active Availability: In Print 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. Table of ContentsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |