Accounting, valuation and information of intangible assets. Order of the ICAC may 28, 2013 (II)

Abstract

This paper is the second part of a series of comments on the Resolution of 28 May 2013, the Institute of Accounting and Auditing, setting standards for registration, assessment and information are held to be included in the fixed memory intangible. In the first part, published in the previous issue, the first five paragraphs of the resolution in detail to draw conclusions about the most relevant of them and to be useful in practical studied. We now turn to the item on the particular rules of intangible assets, developing the eight sections with examples set forth in the said resolution.