Los activos intangibles en la normativa contable argentina y en las normas internacionales de información financiera
This paper is framed in the problem that produces the lack of information, in the traditional financial statements, about many intangible elements that are determinants of the value creation capacity of companies, in the current context of knowledge economy. Its fundamental objective is to analyze,...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2019
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/1591 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1591_oai |
| Aporte de: |
| Sumario: | This paper is framed in the problem that produces the lack of information, in the traditional financial statements, about many intangible elements that are determinants of the value creation capacity of companies, in the current context of knowledge economy. Its fundamental objective is to analyze, in detail, the issues related to the recognition and measurement of intangible assets in the argentine accounting standards and in the international financial reporting standards of IASB. To fulfill this purpose, a documentary descriptive research is carried out by the review of the referred accounting regulations and the most relevant literature on the subject. |
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