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The plan general de contabilidad pgc also includes as

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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. (3) Goodwill. 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. 19 Civil Code, articles 2425 and 2429bis; CNDCR N° 4; DPR 12.22.86 N° 917 article 67; and Ministerial Decree (D.M.) 31.12.88. 20 Company Law – Section XIII – Law of May 4, 1984. 21 Article 364 paragraph 2, Art. 365, 368 paragraph 1 and 2, Art. 377 paragraphs 3 and 4, Art. 387 pa...
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