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Activos Intangibles sin Goodwill

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Activos Intangibles sin Goodwill

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About this activity

Activos intangibles sin goodwill

Created by

Sheadani Gonzalez Zepeda
Sheadani Gonzalez Zepeda
Mexico

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Activos Intangibles sin Goodwill
 

Activos Intangibles sin GoodwillOnline version

Activos intangibles sin goodwill

by Sheadani Gonzalez Zepeda
1

Las licencias de uso de software obtenidas pueden registrarse como activos intangibles.

2

Los derechos de autor de obras literarias pueden reconocerse como activos intangibles cuando se espera beneficio económico.

3

Las licencias de software deben registrarse como gasto inmediato y nunca como activo.

4

Los derechos de autor nunca se amortizan.

5

El software adquirido es un activo intangible y se registra al costo.

6

Las marcas registradas pueden generar beneficios económicos futuros y son activos intangibles.

7

Un activo intangible no puede ser objeto de tasación independiente.

8

Las patentes no se amortizan, solo se deprecian.

9

Las patentes son activos intangibles identificables y se amortizan por su vida útil.

10

El crédito mercantil (goodwill) no es un activo intangible.

 
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