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IAS 38: Intangible Assets. On March 1, 2016, we obtained a patent for 7,500 euros. At the close of the fiscal year, on December 31, 2016, the fair value of the patent was 9,000 euros. As of December 31, 2017, the fair value of the patent stands at 8,000 euros. The criterion we use for valuation after the initial recognition of the asset is the revaluation model.Formulate:- Make the accounting entries corresponding to the acquisition of the asset and at each accounting close.

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