Segn la definicin proporcionada en la NIC 38 Intangibles, las actividades realizadas en la fase...
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Accounting
Segn la definicin proporcionada en la NIC 38 Intangibles, las actividades realizadas en la fase de "investigacin" de la generacin de un activo pueden incluir:
la aplicacin del conocimiento a un diseo para la produccin de nuevos materiales.
el uso de los resultados de la investigacin para crear un producto sustancialmente mejorado.
usar el conocimiento para mejorar materialmente un dispositivo de fabricacin
. investigacin original y planificada con la perspectiva de obtener nuevos conocimientos cientficos
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