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EL INTANGIBLE COMO PROBLEMA CONCEPTUAL Y LA FICCIÓN DEL VALOR RAZONABLE

Galindo Lucas, ALFONSO
Munich Personal RePEc Archive · Reports
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In an institutional framework, intangible Asset Accountancy is a convenient thing for business, but it does not necessarily find a worth theoretical justification. Within perfect information and continuous activity assumptions, it remains demonstrated that the concept of intangible stands for a theo
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