{"id":11718,"date":"2024-01-07T14:00:00","date_gmt":"2024-01-07T19:00:00","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=11718"},"modified":"2025-02-05T15:01:03","modified_gmt":"2025-02-05T20:01:03","slug":"boletin-c-8-activos-intangibles","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/bulletin-c-8-intangible-assets\/","title":{"rendered":"Bulletin C-8 Intangible Assets"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11718\" class=\"elementor elementor-11718\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ccf5d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ccf5d5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-c216a0f\" data-id=\"c216a0f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-b5ec84a\" data-id=\"b5ec84a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d12be6 elementor-widget elementor-widget-spacer\" data-id=\"5d12be6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8070f3e elementor-widget elementor-widget-image\" data-id=\"8070f3e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"605\" height=\"454\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/Boletin-C-8-Activos-Intangibles.jpg\" class=\"attachment-large size-large wp-image-11855\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/Boletin-C-8-Activos-Intangibles.jpg 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/Boletin-C-8-Activos-Intangibles-300x225.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/Boletin-C-8-Activos-Intangibles-16x12.jpg 16w\" sizes=\"(max-width: 605px) 100vw, 605px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-84c79f9\" data-id=\"84c79f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-48111db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48111db\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af2e193\" data-id=\"af2e193\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dc8d6d7 elementor-widget elementor-widget-table-of-contents\" data-id=\"dc8d6d7\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tcontent structure\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__dc8d6d7\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65b8f11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65b8f11\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a3d9a16\" data-id=\"a3d9a16\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c5bf88 elementor-widget elementor-widget-heading\" data-id=\"3c5bf88\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a bulletin or NIF (Financial Information Standard? and what are they for?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f0f35ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f0f35ec\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9a1016\" data-id=\"e9a1016\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f439dc elementor-widget elementor-widget-text-editor\" data-id=\"5f439dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A bulletin or Financial Reporting Standards (NIF) constitute a set of essential accounting guidelines and principles for the proper preparation and presentation of financial information in an entity,<\/span><b>These standards, developed and supported by regulatory and accounting bodies, establish uniform criteria for the recognition, measurement, presentation and disclosure of financial elements in an organization&#039;s financial statements.<\/b><\/p><p><span style=\"font-weight: 400;\">The fundamental function of newsletters or<\/span><a href=\"https:\/\/www.cofide.mx\/blog\/que-son-las-nif-normas-de-informacion-financiera\" target=\"_blank\" rel=\"noopener\"> <b>NIF<\/b><\/a> <span style=\"font-weight: 400;\">is to provide coherence and transparency in the communication of the financial position and economic performance of an entity, both for its internal and external users, such as investors, creditors and financial analysts, the application of these regulations not only ensures the comparability of the statements between different entities, but also reinforces the reliability of accounting information, facilitating informed decision making.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Furthermore, the<\/span><a href=\"https:\/\/www.cfainstitute.org\/en\/membership\/professional-development\/refresher-readings\/financial-reporting-standards#:~:text=Financial%20reporting%20standards%20provide%20principles,they%20may%20make%20informed%20decisions.\" target=\"_blank\" rel=\"noopener\"> <b>NIF<\/b><\/a><span style=\"font-weight: 400;\"> They evolve in response to changes in the economic and regulatory environment, adapting to address emerging complexities in accounting and ensure the continued relevance of financial information in the business environment.<\/span><\/p><p><span style=\"font-weight: 400;\">The main objective of the Financial Reporting Standards (NIF) is to provide a standardized accounting framework that guides the preparation and presentation of financial information in entities, as we mentioned.<\/span><\/p><p><b>These standards play several key roles:<\/b><\/p><ol><li><b> Uniformity and Consistency:<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">They establish uniform accounting principles and criteria to ensure that entities apply consistent methods when preparing their financial statements.<\/span><\/p><ol start=\"2\"><li><b> Transparency and Clarity:<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">They facilitate the presentation of clear and understandable information, allowing users to easily understand the financial situation and economic performance of an entity.<\/span><\/p><ol start=\"3\"><li><b> Comparability:<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">They facilitate the comparison of financial statements between different entities and over time, which is essential for investors, analysts and other interested parties.<\/span><\/p><ol start=\"4\"><li><b> Informed Decision Making:<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">They help users of financial information, such as investors, managers and creditors, make informed decisions based on consistent and reliable financial data.<\/span><\/p><ol start=\"5\"><li><b> Legal and Regulatory Compliance:<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">They serve as a reference for compliance with legal and regulatory requirements, as many jurisdictions require following specific regulations when preparing financial reports.<\/span><\/p><ol start=\"6\"><li><b> Stability and Confidence in the Market:<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">They contribute to stability and confidence in financial markets by establishing standards that promote integrity and ethics in the presentation of financial information.<\/span><\/p><ol start=\"7\"><li><b> Adaptability to Changes:<\/b><\/li><\/ol><p><span style=\"font-weight: 400;\">They evolve to adapt to changes in the economic and regulatory environment, ensuring the continued relevance of accounting information in a dynamic business world.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad0c63f elementor-widget elementor-widget-spacer\" data-id=\"ad0c63f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8f44288 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f44288\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b875174\" data-id=\"b875174\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef4e36e elementor-widget elementor-widget-heading\" data-id=\"ef4e36e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How many Financial Reporting Standards exist?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3205843 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3205843\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2dfe1fb\" data-id=\"2dfe1fb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-842fd1d elementor-widget elementor-widget-text-editor\" data-id=\"842fd1d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The number of Financial Reporting Standards (FRS) may vary depending on the country or region, since each jurisdiction may have its own set of accounting standards, at the international level, the International Financial Reporting Standards (<\/span><a href=\"https:\/\/bind.com.mx\/blog\/contabilidad-y-finanzas\/que-son-las-niif#:~:text=Las%20NIIF%20son%20un%20conjunto,y%20entendible%20para%20varios%20pa%C3%ADses.\" target=\"_blank\" rel=\"noopener\"><b>IFRS<\/b><\/a><span style=\"font-weight: 400;\"> or IFRS for its acronym in English) are a set of global accounting standards that are used in many countries around the world.<\/span><\/p><p><span style=\"font-weight: 400;\">In the specific case of IFRS, as they evolve and are updated, the number of individual standards may change. Until January 2022, there were several IFRSs that addressed different accounting aspects, such as income, leases, financial instruments, among others and it is It is important to check the version and specific adoption of standards in a particular jurisdiction to obtain the most accurate and up-to-date information, and some countries may have national standards that complement or modify adopted international standards.<\/span><\/p><p><b>However, there are 5 categories designated as NIF<\/b> <b>A, NIF B, NIF C, NIF D and NIF E make up the regulatory structure.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Series A, known as the Conceptual Framework, addresses the organization and fundamental postulates of the Financial Reporting Standards (NIF), detailing the proper presentation of financial statements.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Series B focuses on the standards applicable to financial statements, providing specific guidelines for the preparation of financial documents such as the Cash Flow Statement, Income Statement, Statement of Financial Position, and Balance Sheet, among others.\u00a0<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Series C addresses standards applicable to specific financial statement concepts, offering particular guidelines for concepts such as accounts receivable, inventories, investments, intangible assets, advance payments, among others, Series C standards make it easier for companies to understand of financial concepts essential for the accurate presentation of financial information.\u00a0<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Series D focuses on standards applicable to earnings determination issues, addressing common issues affecting comprehensive earnings determination, such as leases, share-based payments, customer contract revenues, and employee benefits.\u00a0<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Series E addresses Standards applicable to specialized activities in different sectors, focusing on specific activities that may not be primarily for profit, such as donations received or granted by non-profit entities or agricultural activities.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd938dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd938dc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-9946d2f\" data-id=\"9946d2f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-d10b59f\" data-id=\"d10b59f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b199a38 elementor-widget elementor-widget-image\" data-id=\"b199a38\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-1024x576.jpg\" class=\"attachment-large size-large wp-image-11821\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-1024x576.jpg 1024w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-300x169.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-768x432.jpg 768w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-1536x864.jpg 1536w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-18x10.jpg 18w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0161b7 elementor-widget elementor-widget-spacer\" data-id=\"d0161b7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-ddbd4e1\" data-id=\"ddbd4e1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0728bbe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0728bbe\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f0c7e4\" data-id=\"0f0c7e4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c872527 elementor-widget elementor-widget-heading\" data-id=\"c872527\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bulletin C-8 Intangible Assets, what does it say?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9d7517a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d7517a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4320f2b\" data-id=\"4320f2b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e6c861 elementor-widget elementor-widget-text-editor\" data-id=\"1e6c861\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The objective of this standard is to establish the criteria for the recognition of intangible assets as well as their accounting treatment, through its particular valuation, disclosure and presentation rules.<\/span><\/p><p><b>Intangible assets:<\/b><span style=\"font-weight: 400;\"> Intangible assets refer to identifiable elements that lack physical presence and are used in the production, supply of goods, provision of services or administrative purposes. These assets are intended to generate future economic benefits that the entity controls, and have two fundamental characteristics:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They constitute disbursements, rights or advantages obtained with the purpose of providing specific benefits to the entity&#039;s operations over periods that transcend the date on which they were made or acquired, the benefits translate into the ability of the operations to reduce costs or increase income in the future.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Projected future benefits are at the present moment, often expressed intangibly through an asset that is non-material in nature, that is, one that does not possess a physical form nor physically contribute to the production or operation of the entity, the lack of physical characteristics does not hinder their recognition as legitimate assets.<\/span><\/li><\/ul><p><b>There are distinctive elements in the definition of an intangible asset which are:<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identifiable\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It must generate future economic benefits in a reasonably anticipated manner.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95d5da6 elementor-widget elementor-widget-spacer\" data-id=\"95d5da6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d3a6a81 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d3a6a81\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5fb75c1\" data-id=\"5fb75c1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9015b6f elementor-widget elementor-widget-heading\" data-id=\"9015b6f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are intangible assets?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d3145f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d3145f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8b8263c\" data-id=\"8b8263c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99e50c5 elementor-widget elementor-widget-text-editor\" data-id=\"99e50c5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Intangible assets are classified into various categories based on their characteristics and how they provide economic benefits.<\/span><\/p><p><b>Some of the common categories of intangible assets include:<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Goodwill (Plusval\u00eda):<\/b><span style=\"font-weight: 400;\"> It represents the value of reputation, loyal clientele, strategic location and other factors that contribute to the success of a company and is generally recognized in a business acquisition when the purchase price exceeds the net book value of the assets acquired.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Copyright: <\/b><span style=\"font-weight: 400;\">They include legal rights over artistic, literary or musical works; these rights allow the owner to control the reproduction, distribution and exhibition of the work.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Patents:<\/b><span style=\"font-weight: 400;\"> They grant their owner the exclusive right to use, manufacture and sell a patented invention for a limited period.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Trademarks and Trade Names:<\/b><span style=\"font-weight: 400;\"> They represent distinctive signs that identify products or services, trademarks usually refer to specific products, while trade names apply to the entire company.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Licenses and Franchises: <\/b><span style=\"font-weight: 400;\">They grant rights to use intellectual property or a specific business model in exchange for royalties or fees.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Software: <\/b><span style=\"font-weight: 400;\">Includes the rights to use computer programs and operating systems. This can be software developed internally or acquired externally.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Clients and Business Relations:<\/b><span style=\"font-weight: 400;\"> They represent the value associated with customer loyalty, established business relationships and customer contracts.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Contracts and Concessions: <\/b><span style=\"font-weight: 400;\">They include contracts and concessions that grant exclusive rights to provide certain services or products in a specific geographic area.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Research and Development (R&amp;D):<\/b><span style=\"font-weight: 400;\"> Understands the value of costs related to the research and development of new products, processes or technologies.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Exclusivity Rights:<\/b><span style=\"font-weight: 400;\"> They include any exclusive rights that give the company a competitive advantage, such as exclusive marketing rights.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">It is important to note that the classification of intangible assets may vary depending on the accounting regulations and business practices specific to each country. Furthermore, the accounting and valuation of these assets are subject to accounting standards and regulations, such as NIF C-8 in Mexico or International Financial Reporting Standards (IFRS\/IFRS).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f1e11c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f1e11c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-b32f14d\" data-id=\"b32f14d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-a40647b\" data-id=\"a40647b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c09b18 elementor-widget elementor-widget-image\" data-id=\"4c09b18\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-2A-1024x576.jpg\" class=\"attachment-large size-large wp-image-11820\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-2A-1024x576.jpg 1024w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-2A-300x169.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-2A-768x432.jpg 768w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-2A-1536x864.jpg 1536w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-2A-18x10.jpg 18w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/BOLETIN-C-8-2A.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c4d7aa elementor-widget elementor-widget-spacer\" data-id=\"6c4d7aa\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-f112677\" data-id=\"f112677\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ee8c88f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee8c88f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f937b4c\" data-id=\"f937b4c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c5e1b4 elementor-widget elementor-widget-heading\" data-id=\"4c5e1b4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The deterioration in intangible assets \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45a298a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45a298a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eaf0c3e\" data-id=\"eaf0c3e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-08b351d elementor-widget elementor-widget-text-editor\" data-id=\"08b351d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In the accounting field, the deterioration of intangible assets is a phenomenon that requires special attention. Intangible assets, lacking physical substance, are susceptible to factors that can impair their value over time. This deterioration can manifest itself due to various reasons, such as changes in the economic, technological or legal environment, that affect the ability to generate future profits associated with these assets, l<\/span><b>The identification of impairment in intangible assets involves the comparison between their book value and their recoverable value, the latter being the greater of their value in use and their market value less costs to sell.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">When the carrying value exceeds the recoverable value, the impairment is recognized and the value of the intangible asset is adjusted in the accounting records, the process involves a careful evaluation of the useful life, the discount rate and the associated cash flow projections. with the intangible asset in question.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">The timely detection and recognition of impairment in intangible assets is essential to ensure the accurate presentation of an entity&#039;s financial position and to inform users of financial information about the economic reality of such assets.<\/span><\/p><p><b>These are some of the key concepts within the deterioration of tangibles or intangibles<\/b><\/p><ul><li><b>Loss due to impairment: <\/b><span style=\"font-weight: 400;\">It refers to the situation in which the future economic benefits of intangible assets are less than their \u201cnet book value.\u201d<\/span><\/li><li><b>Net book value: <\/b><span style=\"font-weight: 400;\">It is the final result of the asset once the accumulated amortization has been subtracted and, if applicable, it has been adjusted for the accumulated impairment losses associated with it.<\/span><\/li><li><b>Residual value:<\/b><span style=\"font-weight: 400;\"> It is the anticipated net amount that the entity expects to obtain at the end of the useful life of an asset, once the costs related to its sale or disposal have been discounted, expressed in monetary terms as of the date on which amortization of the asset begins. .<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a06863 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a06863\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cfc8f5b\" data-id=\"cfc8f5b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32956d3 elementor-widget elementor-widget-spacer\" data-id=\"32956d3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b9f563 elementor-widget elementor-widget-heading\" data-id=\"1b9f563\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Valuation rules for intangible assets according to NIF C-8 \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37f7393 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37f7393\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-023abbf\" data-id=\"023abbf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05113ce elementor-widget elementor-widget-text-editor\" data-id=\"05113ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Recognition and initial valuation of an intangible asset<\/span><\/p><p><b>To recognize an item as an intangible asset, it is necessary to comply with (P. 29):<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Know the definition of intangible assets\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The recognition and measurement of future economic benefits is carried out by applying logical and sustainable assumptions, which constitute management&#039;s best estimate of the set of economic conditions that will prevail over the useful life of the asset.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">That the initial valuation be carried out at cost, in accordance with the principle of the original historical value, which implies recording the amounts of cash affected or its equivalent, or the reasonable estimate of these, at the moment in which they are considered to have been realized for accounting purposes.<\/span><\/li><\/ol><p><a href=\"https:\/\/www.banxico.org.mx\/marco-normativo\/d\/%7B22F69ED2-5F30-8035-5A10-398F77AED0AD%7D.pdf\" target=\"_blank\" rel=\"noopener\"><b>The NIF C-8,<\/b><\/a><span style=\"font-weight: 400;\"> issued by the Mexican Financial Reporting Standards Council (CINIF), establishes the valuation standards for intangible assets in the Mexican accounting context.\u00a0<\/span><\/p><p><b>Here are some of the valuation rules for intangible assets according to NIF C-8:<\/b><\/p><ol><li><b> Initial Assessment:<\/b><span style=\"font-weight: 400;\"> Intangible assets should be recognized initially at cost, which includes all directly attributable costs to bring the asset into a usable condition.<\/span><\/li><\/ol><ol start=\"2\"><li><b> Post-Acquisition Valuation:<\/b><span style=\"font-weight: 400;\"> After acquisition, intangible assets should be measured at cost less accumulated amortization and accumulated impairment losses.<\/span><\/li><\/ol><ol start=\"3\"><li><b> Amortization:<\/b><span style=\"font-weight: 400;\"> Intangible assets with a defined useful life must be amortized systematically over their useful life; NIF C-8 suggests rational and consistent methods for calculating amortization.<\/span><\/li><\/ol><ol start=\"4\"><li><b> Shelf Life:<\/b><span style=\"font-weight: 400;\"> The useful life of an intangible asset should be evaluated periodically and adjusted if necessary, considering obsolescence, changes in market demand and other relevant factors.<\/span><\/li><\/ol><ol start=\"5\"><li><b> Impairment or Deterioration: <\/b><span style=\"font-weight: 400;\">Periodic impairment testing is required to evaluate whether there is any indication that the carrying value of an intangible asset may not be recoverable.<\/span><\/li><\/ol><ol start=\"6\"><li><b> Recoverable Value:<\/b><span style=\"font-weight: 400;\"> The recoverable value is determined as the greater of the value in use and the fair value less disposal costs.<\/span><\/li><li><b style=\"font-style: inherit;\">Change in Asset Use: <\/b><span style=\"font-weight: 400;\">If there is a change in the intended use of an intangible asset, its useful life and amortization method must be reviewed.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3165e7c elementor-widget elementor-widget-spacer\" data-id=\"3165e7c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3cf4a70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cf4a70\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-981a79b\" data-id=\"981a79b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c808b1 elementor-widget elementor-widget-heading\" data-id=\"2c808b1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Benefits of NIF C-8 \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-326c0f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"326c0f7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a04d6a6\" data-id=\"a04d6a6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2988b53 elementor-widget elementor-widget-text-editor\" data-id=\"2988b53\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Since Financial Reporting Standard (NIF) C-8 addresses the accounting treatment of intangible assets, it offers several benefits to companies and the financial community in general, such as:<\/span><\/p><ol><li><b> Accounting Uniformity and Consistency:<\/b><span style=\"font-weight: 400;\"> NIF C-8 establishes specific principles and procedures for the valuation, presentation and disclosure of intangible assets, which promotes uniformity and consistency in the accounting of this type of assets, facilitating comparability between entities.<\/span><\/li><\/ol><ol start=\"2\"><li><b> Relevant Information and Reliability:<\/b><span style=\"font-weight: 400;\"> By providing clear guidelines on how to recognize, measure and present intangible assets, the standard contributes to making financial information more relevant and reliable, which is essential for informed decision-making by investors, analysts and other stakeholders.<\/span><\/li><\/ol><ol start=\"3\"><li><b> Transparency:<\/b><span style=\"font-weight: 400;\"> NIF C-8 promotes transparency by requiring adequate disclosure of information related to intangible assets in financial statements and this allows users to better understand the nature, importance and risks associated with these assets.<\/span><\/li><\/ol><ol start=\"4\"><li><b> Facilitates the Assessment of Deterioration: <\/b><span style=\"font-weight: 400;\">The standard establishes clear guidelines for performing impairment tests on intangible assets, which helps companies properly evaluate whether the book value of their assets is recoverable, which is crucial to avoid overvaluation of these assets in Financial statements.<\/span><\/li><\/ol><ol start=\"5\"><li><b> Compliance with International Standards: <\/b><span style=\"font-weight: 400;\">NIF C-8 is aligned with the general principles of International Financial Reporting Standards (IFRS\/IFRS), it is beneficial for companies seeking to harmonize their accounting practices with international standards, facilitating the comparison of financial information at a global level.<\/span><\/li><\/ol><ol start=\"6\"><li><b> Protection of Investors and Creditors:<\/b><span style=\"font-weight: 400;\"> The proper application of NIF C-8 contributes to the protection of the interests of investors and creditors by providing a more accurate and complete representation of the company&#039;s financial situation, especially with respect to intangible assets.<\/span><\/li><\/ol><ol start=\"7\"><li><b> Decision Support:<\/b><span style=\"font-weight: 400;\"> Consistent and reliable accounting information on intangible assets makes it easier for managers and business leaders to make strategic decisions as they have a clear understanding of the long-term value and contribution of these assets.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">NIF C-8 contributes to improving the quality and comparability of financial information related to intangible assets, promoting greater confidence and transparency in the financial reports of entities.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3ff7be elementor-widget elementor-widget-spacer\" data-id=\"b3ff7be\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25be0ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25be0ba\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-daccd85\" data-id=\"daccd85\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b51c646\" data-id=\"b51c646\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78d060d elementor-widget elementor-widget-image\" data-id=\"78d060d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"733\" height=\"1024\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/digrama-de-flujo-amortizacion-fiscalRecurso-2-1-733x1024.png\" class=\"attachment-large size-large wp-image-12604\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/digrama-de-flujo-amortizacion-fiscalRecurso-2-1-733x1024.png 733w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/digrama-de-flujo-amortizacion-fiscalRecurso-2-1-215x300.png 215w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/digrama-de-flujo-amortizacion-fiscalRecurso-2-1-768x1073.png 768w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/digrama-de-flujo-amortizacion-fiscalRecurso-2-1-1099x1536.png 1099w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/digrama-de-flujo-amortizacion-fiscalRecurso-2-1-1466x2048.png 1466w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/digrama-de-flujo-amortizacion-fiscalRecurso-2-1-9x12.png 9w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/01\/digrama-de-flujo-amortizacion-fiscalRecurso-2-1.png 1628w\" sizes=\"(max-width: 733px) 100vw, 733px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-3c25757\" data-id=\"3c25757\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9535806 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9535806\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ec96d2\" data-id=\"8ec96d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de3bfae elementor-widget elementor-widget-spacer\" data-id=\"de3bfae\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-485ff41 elementor-widget elementor-widget-heading\" data-id=\"485ff41\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/\">Learn more about this information in our BLOG \n<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-248dc11 elementor-widget elementor-widget-spacer\" data-id=\"248dc11\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14f3c79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14f3c79\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-716199e\" data-id=\"716199e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a969a7c elementor-widget elementor-widget-heading\" data-id=\"a969a7c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Links that may interest you<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-19d4e0b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"19d4e0b4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5f4a6bd6\" data-id=\"5f4a6bd6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-263cb4a8 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"263cb4a8\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/deterioro-de-activos-intangibles\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/08\/deterioro-de-activos-intangibles.jpg\" title=\"\" alt=\"image of graphs on the deterioration of intangible assets\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/deterioro-de-activos-intangibles\/\">Impairment of intangible assets linked to NIF C-15<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-67ba9ad9\" data-id=\"67ba9ad9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-500e10b5 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"500e10b5\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/ias-40\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/05\/norma-internacional-de-contabilidad-nic-40.jpg\" title=\"\" alt=\"image of people analyzing graphs in an office\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/ias-40\/\">International Accounting Standard IAS-40<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b8b044e\" data-id=\"b8b044e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b6a6da7 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"6b6a6da7\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/employee-liabilities-frs-d3\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_1024\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2021\/01\/valuacion-de-pasivos-laborales-nif-d3-1024x768.jpg.webp\" title=\"\" alt=\"image of icons about labor liabilities\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/employee-liabilities-frs-d3\/\">Valuation of Labor Liabilities NIF D-3<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Bulletin C-8 addresses issues related to intangible assets and their conditions for being valued. Do you know what an intangible asset is? Learn more about this NIF. <\/p>","protected":false},"author":1,"featured_media":11855,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/11718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/comments?post=11718"}],"version-history":[{"count":40,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/11718\/revisions"}],"predecessor-version":[{"id":13757,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/11718\/revisions\/13757"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media\/11855"}],"wp:attachment":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media?parent=11718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/categories?post=11718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/tags?post=11718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}