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Unformatted text preview: ue costs;
(2) Research and development (R&D) costs;
(3) Concessions and licenses; intellectual property rights
(e.g. copyrights, patents);
(4) Goodwill acquired from third parties;
(5) Prepayments for intangibles.
The individual balance sheet shows the following types of
intangible assets, among others:
(1) Formation expenses.
(2) Research and development expenses.
The financial statement category for intangible assets
includes licenses, patents, know-how, trademarks
franchises, and goodwill.
The Plan General de Contabilidad (PGC) also includes as
intangible fixed assets: leasing rights and research and
development expenditures. 17 Accounting Plan.
SSAPs 12 and 13 and Companies (Amendment) Act 1986.
Civil Code, articles 2425 and 2429bis; CNDCR N° 4; DPR 12.22.86 N° 917 article 67; and Ministerial Decree
Company Law – Section XIII – Law of May 4, 1984.
Article 364 paragraph 2, Art. 365, 368 paragraph 1 and 2, Art. 377 paragraphs 3 and 4, Art. 387 pa...
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This note was uploaded on 05/02/2013 for the course ECONOMIC economics taught by Professor Economics during the Fall '13 term at Elmont Memorial High School.
- Fall '13
- The Land