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dc.contributor.authorLópez Ávila, César Omarspa
dc.contributor.authorPontet Ubal, Normaspa
dc.contributor.authorVolpi Suárez, Lourdes Yvonnespa
dc.coverage.spatialUniversidad Autónoma de Occidente. Calle 25 115-85. Km 2 vía Cali-Jamundíspa
dc.date.accessioned2020-02-21T14:27:11Zspa
dc.date.available2020-02-21T14:27:11Zspa
dc.date.issued2013spa
dc.identifier.citationLópez Ávila, César Omar; Pontet Ubal, Norma y Volpi Suárez, Lourdes Yvonne. El tratamiento contable de los intangibles: estudio exploratorio en el sector de tecnologías de la información. En: Contabilidad y Negocios. Volumen 8, número 16 (2013); páginas 5-20spa
dc.identifier.issn19921896spa
dc.identifier.urihttp://red.uao.edu.co//handle/10614/11978spa
dc.descriptionEn la nueva economía, los activos intangibles se han convertido en los principales creadores de valor para un gran número de empresas. Sin embargo, la valoración de estos activos en el marco contable plantea varios problemas con respecto a su identificación, medición y control. En el presente trabajo, se exponen los criterios de valuación de activos intangibles y sus consecuencias en los estados financieros, para lo cual se ha analizado la asimetría en la asignación de recursos en el mercado de capitales, el crecimiento de las inversiones en intangibles y el valor de mercado de las empresas en la economía digital. Se explora en un grupo de empresas uruguayas las cuestiones discutidas, a partir de lo cual se arriba a un conjunto de conclusiones iniciales para los casos de estudio. Entendemos que es necesario revisar y modificar las normas para el tratamiento de intangibles, de modo que se integre aspectos más sofisticados en cuanto a TI. Asimismo, entendemos que las normas deben proporcionar una orientación más detallada sobre revelación de información para intangibles y de su relación costo-beneficio para las empresas (desde la perspectiva del mercado de capitales y de los inversores)spa
dc.description.abstractIn the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement and control. In this paper the valuation, measurement and recognition of intangible assets and their impact on the financial statements are presented, analyzing the asymmetry in the allocation of resources in the equity market, the growth of investments in intangible assets and the market value of the digital economy. In a group of uruguayan companies arriving at a set of initial findings for the cases. We understand the need to review and amend the rules for the treatment of intangibles, seeking to integrate more sophisticated in IT. We also understand that the rules should provide more detailed guidance on disclosure for intangible and costs-benefits for companies (from the perspective of the capital market and investors)eng
dc.formatapplication/pdfspa
dc.format.extentpáginas 5-20spa
dc.language.isospaspa
dc.publisherPontificia Universidad Católica del Perúspa
dc.relationContabilidad y Negocios. Volumen 8, número 16 (2013); páginas 5-20spa
dc.rightsDerechos Reservados - Universidad Autónoma de Occidentespa
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/spa
dc.sourceinstname:Universidad Autónoma de Occidentespa
dc.sourcereponame:Repositorio Institucional UAOspa
dc.subjectAsset measurement and recognitioneng
dc.subjectI+Dspa
dc.subjectIntangiblesspa
dc.subjectReconocimiento y medición de activosspa
dc.subjectIntangiblespa
dc.subjectR & Dspa
dc.titleEl tratamiento contable de los intangibles: estudio exploratorio en el sector de tecnologías de la informaciónspa
dc.title.alternativeThe accounting treatment of intangibles: an exploratory study in Information Technologyeng
dc.typeArtículo de revistaspa
dc.rights.accessrightsinfo:eu-repo/semantics/openAccessspa
dc.rights.creativecommonsAtribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)spa
dc.type.coarhttp://purl.org/coar/resource_type/c_6501spa
dc.type.contentTextspa
dc.type.driverinfo:eu-repo/semantics/articlespa
dc.type.redcolhttp://purl.org/redcol/resource_type/ARTREFspa
oaire.accessrightshttp://purl.org/coar/access_right/c_abf2spa
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85spa
dc.type.versioninfo:eu-repo/semantics/publishedVersionspa
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