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Intangibal
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👉📱 Siga nuestra cuenta para aprender más sobre contabilidad bajo NIIF, amortización y deterioro de activos intangibles, explicado de forma clara y práctica. 🧠 ¿Su empresa sabe distinguir entre vida útil finita e indefinida de un activo intangible? La NIC 38 estipula que: 📆 Si la vida útil es finita, debe amortizarse de forma sistemática. ♾️ Si es indefinida, no se amortiza… pero sí debe probarse anualmente por deterioro. 💣 El error más común: dejar sin amortizar activos que en realidad tien
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