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) con arreglo a las normas vigentes de presentación de informes financieros, y se presentan modelos alternativos de presentación de. En el presente artículo se analizan las posibilidades de que disponen las empresas para reflejar el valor de su propiedad intelectual ( P. Pwc and fasb manual. Financial Planning & Analysis.
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Por Roya Ghafele Departamento de Propiedad Intelectual y Desarrollo Económico, Economista Adjunta OMPI 1.

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4 Financial instruments under IFRS Scope The scope of the standards is wide- ranging. Anything that meets the definition of a financial instrument is covered unless it falls within one of the exemptions.

Los US GAAP ( Generally Accepted Accounting Principles) son los principios de contabilidad generalmente aceptados, usados por las compañías de los Estados Unidos o que cotizan en Wall Street. Abarcan un volumen masivo de estándares, interpretaciones, opiniones y boletines y son elaborados por el FASB ( Directorio de Estándares de Contabilidad Financiera o Junta de Normas de.

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