had been expensing
expense
Some companies, particularly in the pharmaceutical sector, were required to capitalize development costs under IFRS, where previously they had been expensing them as permitted by GAAP. | Se exigió a algunas sociedades, especialmente en el sector farmacéutico, que capitalizaran los costos de desarrollo con arreglo a las NIIF, cuando hasta el momento la GAAP permitía que éste se tratara como un gasto. |
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