El tratamiento contable de los intangibles: estudio exploratorio en el sector de tecnologías de la información
In 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 in...
| Main Authors: | , , |
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| Format: | Others |
| Language: | Español |
| Published: |
Pontificia Universidad Católica del Perú
2014
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| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/8448/8784 http://repositorio.pucp.edu.pe/index/handle/123456789/114755 |