La aplicación de los activos intangibles (NIC) 38 en la empresa Universitaria S.A, periodo económico 2019.

Abstract

The current research aims at the recognition of the intangible assets of the companies where the definitions of goods, rights and resources controlled by the organization are verified, at the same time that they can be easily assessed, although they cannot be identifiable, in addition they must be separable for companies to sell them, as a consequence these intangible assets are exploited, this (IAS) 38, is exclusive for this type of assets in companies. The method used in the investigation is the deductive - inductive method to solve the six questions posed by the problem through an analysis of the aforementioned norm, the results obtained indicated that these lack a bodily nature as an incorporeal matter, the Acquisition costs incurred and investments in human capital, and then based on this analysis proceed to make the relevant accounting justification. We conclude by indicating that these types of assets in some cases have more value than the other elements of the assets that a company owns. Through the solution of this case, it will be allowed to be used by accounting, financial professionals, teachers and students of the province of Oro, Ecuador and as the analysis is presented with a strong scientific rigor.