Reconocimiento y valoración contable del capital intelectual: Una revisión conceptual y normativa

Tania Atehortúa Castrillón; Didier Mauricio Agudelo Hernández

Reconocimiento y valoración contable del capital intelectual: Una revisión conceptual y normativa

Translated title of the contribution: Recognition and accounting valuation of intellectual capital: A conceptual and normative revision

Tania Atehortúa Castrillón, Didier Mauricio Agudelo Hernández

Grupo de Investigaciones Contables y Gestión Publica

Research output: Contribution to journal › Article › peer-review

Abstract

The financial statements that are the result of the accounting and financial process do not reveal all the information that a company and its users need to make decisions, for example the intellectual capital that the company has generated in the normal course of its operation is not disclosed. Therefore, the objective of this paper is to conduct a conceptual review of intellectual capital, its management and models, as well as the accounting regulations applicable in Colombia, specifically for the issue of intangible assets.

Translated title of the contribution	Recognition and accounting valuation of intellectual capital: A conceptual and normative revision
Original language	Spanish
Journal	Espacios
Volume	40
Issue number	30
State	Published - 1 Jan 2019

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