APPROACHES FOT THE TREATMENT OF THE INTANGIBLE ASSETS BY REGULATORY ORGANISMS FROM COLOMBIA, CANADA, CHILE, MEXICO, UNITED STATES, SPAIN AND UNITED KINGDOM (Article published in Spanish)

Authors

  • Eutimio Mejía Soto Especialista en Gerencia Social de la Universidad de Antioquia, contador público y filósofo de la Universidad del Quindío, miembro del Centro Colombiano de Investigaciones Contables, Ccinco; docente de la Universidad del Quindío.
  • Carlos Alberto Montes Salazar Especialista en Revisoría Fiscal y Auditoría Externa de la Universidad Autónoma de Bucaramanga y en Administración Financiera de la Universidad Gran Colombia, contador público de la Universidad del Quindío; docente de la Universidad del Quindío
  • Omar de Jesús Montilla Galvis Ph.D.(c) Nuevas Tendencias de Dirección de Empresas Universidad de Salamanca–España, magíster en Administración de empresas Universidad del Valle, contador público de la Universidad Libre; docente de la Universidad del Valle

Keywords:

Assets, intangible, countable procedures

Abstract

The international accountant standardization has generated dynamics in the international regulation processes, in order to achieve the uniformity of the countable procedures for the treatment of registration, preparation, and presentation of the different items that compose the financial states. Said items have divergences in their recognition, evaluation, measurement and revelation approaches. This article relates the established countable approaches for the treatment of the intangible assets by regulatory organisms from Colombia, Canada, Chile, Mexico, United States, Spain, United Kingdom and the IASB international standardization pattern.

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Published

2006-06-30

Issue

Section

Research articles

How to Cite

APPROACHES FOT THE TREATMENT OF THE INTANGIBLE ASSETS BY REGULATORY ORGANISMS FROM COLOMBIA, CANADA, CHILE, MEXICO, UNITED STATES, SPAIN AND UNITED KINGDOM (Article published in Spanish). (2006). Estudios Gerenciales, (99), 89-104. https://www2.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/193