Reconocimiento, medición y registro contable de los activos intangibles según la norma internacional de contabilidad NIC 38.

Abstract

This research work is related to the registration of intangible assets that are necessary in the economic activity of organizations, their accounting treatment obeys the provisions of International Accounting Standard IAS 38 in order to provide timely information and complying with the characteristics of understandability, comparability, reliability and relevance that are very necessary for making relevant and effective decisions, the objective is to analyze the standard described above through a practical illustration for greater understanding and proper application, considering the accounting item as a of the most representative in accounting; the methodology is qualitative of exploratory and analytical type to have a clearer vision of the correct processing of intangible resources; Among the main results are the accounting entries for the acquisition of a Patent and Brand as their respective amortization at the end of the accounting year according to the term for which the use contract was signed, it should be noted that the investment in this class of assets responds to the need for the company to be more competitive in the market where it works, since free supply and demand forces to seek the necessary alternatives to strengthen its established production; It is concluded that there are specific parameters to define whether or not an asset belongs to intangible assets and it is the administration that must look for the necessary elements that allow delimiting its timely registration through the international accounting regulations used.