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

Tania Atehortúa Castrillón, Didier Mauricio Agudelo Hernández

Grupo de Investigaciones Contables y Gestión Pública

Resultado de la investigación: Contribución a una revista › Artículo › revisión exhaustiva

Resumen

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.

Título traducido de la contribución	Recognition and accounting valuation of intellectual capital: A conceptual and normative revision
Idioma original	Español
Publicación	Espacios
Volumen	40
N.º	30
Estado	Publicada - 1 ene. 2019

Palabras clave

Accounting and nonaccounting measurement
Accounting recognition
Intangible assets
Intellectual capital

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

Resumen

Palabras clave

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