19874331
Description
Mind Map by Jhon Giraldo, updated more than 1 year ago
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INTANGIBLE ASSETS
- It is an identifiable asset of a
non-monetary nature and
without physical appearance
- NOT INTANGIBLE
- Fishing license
- Computer programs
- Magazine Logos
- Rights to produce or film a movie
- Customer List Acquired
- Fishing license
- INTANGIBLE
- Licenses
- Brands
- Franchises
- Licenses
- ASSESSMENT
- Cost value
- Acquisition price
- Costs incurred
- Acquisition price
- Cost value
- SCOPE
- It is applied by all entities when accounting
for intangible assets
- It is applied by all entities when accounting
for intangible assets
- RECOGNITION
- Future benefit in the economy
- Valuation of the asset favorably
- Recognition Control
- Future benefit in the economy
- MEASUREMENT
- Valorization
- Valorization
- USEFUL LIFE
- Useful time in which the asset is used
- The production units that wish to obtain
- Useful time in which the asset is used
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