TY - JOUR
T1 - Reconocimiento y valoración contable del capital intelectual
T2 - Una revisión conceptual y normativa
AU - Atehortúa Castrillón, Tania
AU - Agudelo Hernández, Didier Mauricio
PY - 2019/1/1
Y1 - 2019/1/1
N2 - 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.
AB - 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.
KW - Accounting and nonaccounting measurement
KW - Accounting recognition
KW - Intangible assets
KW - Intellectual capital
UR - http://www.scopus.com/inward/record.url?scp=85074172728&partnerID=8YFLogxK
M3 - Artículo
AN - SCOPUS:85074172728
VL - 40
JO - Espacios
JF - Espacios
SN - 0798-1015
IS - 30
ER -