Aplicación de la normativa internacional de contabilidad NIC 38: caso empresa Universitaria S.A.

Abstract

The study of the International Accounting Standard IAS 38 in Ecuador is a challenge for investors, students, professionals and researchers in accounting because they are assets that do not have materiality and in some cases there are no active markets where this is commercialized. type of intangible assets. The research is an analysis of this rule plus a study of the art of the latest research conducted in recent years, to support with sufficient theoretical basis what is being investigated and the advances that have emerged in countries where they have already been adopted International Financial Reporting Standards, such as Europe, Asia and America. The objective is to apply a part of the proposed regulation to achieve it, a practical problem is developed that is the reason for this research, as an added value is proposed a plan of accounts only for the registration of the problem raised with application of the case study and of non-experimental bibliographic nature together with the qualitative-quantitative analysis of the regulations in question. The exposed results indicate that to realize the recognition of an intangible asset it must necessarily generate net cash flows, its value is reliable, belong to past events or events and also that it can be identifiable, that is, it can be separated or sold. Easily when the company requires it