Summary of NIC 38 | ACTIVO INTANGIBLE ( TEORÍA)|

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This video discusses the intangible asset of a company and the four key factors that must be considered when measuring its value. It also discusses the company's marketing or promotional expenses, administrative inefficiencies, and loss from value degradation. Finally, it discusses the company's capitalization and valuation.

• 00:00:00 The video discusses the intangible asset of a company, which is intangible and not physical. The video discusses the four key factors that must be considered when measuring the value of an intangible asset: its cost, its value at its initial acquisition, its value at the point when it begins generating profits, and its expected life. The video also discusses the intangible asset of a company--its marketing or promotional expenses, administrative inefficiencies, and loss from value degradation. Finally, the video discusses the intangible asset of a company--its capitalization and valuation.