Reconocimiento y medición de los activos intangibles según la norma internacional de contabilidad (nic) 38.

Abstract

This work is aimed at the analysis of the International Accounting Standard 38 (intangible assets) which is complex and therefore forms part of a challenge regarding its interpretation and subsequent application by users, whether they are researchers, professionals and even for Therefore, the objective of this work is to analyze intangible assets through current accounting regulations, more scientific articles and practical illustration, for their correct recognition, measurement and accounting record of intangible assets in the Business field; The methodology used is quantitative under the application of the deductive method, through which a clearer vision is obtained from the general to the individual, regarding the situations that companies present regarding intangible assets; Within the research results, accounting entries were made about obtaining a government grant and separate acquisition, it should be noted that at present the acquisition of intangible assets is very important, since it allows companies to generate greater performance and production in the development of its ordinary activities, therefore it is concluded that IAS 38 is of vital importance, since, through the analysis, an adequate knowledge is obtained that allows to recognize, measure and record intangible assets at a given time as established in the accounting regulations, complying with the specific guidelines that allow us to recognize whether or not an asset is part of the intangible assets.