Tratamiento contable de una concesión camaronera según NIC38.

Abstract

The research presents that of intangible assets according to International Accounting Standard 38 and demonstrates a correct accounting that is complex and challenges professionals, researchers and students at the time of its interpretation and application, therefore, this work aims to analyze intangible assets under the guidance of international accounting standard 38 for correct recognition and measurement in the company; A descriptive study is developed using deductive methods to achieve the objectives, this is stated that more specific statements are derived from general premises, which allows to have a clearer perspective of the subject that is being developed and to know different cases in the business field; As a result of the investigation, the accounting treatment of the government subsidy, its acquisition, the amortization of each year associated with the provision of the service is carried out, and for the closing, capitalizations of the accounting accounts are shown where the adequate accounting is reflected, prior analysis of recognition as such of the intangible asset, reflecting the very approach of intangible assets, it is concluded that they are very important for companies, since they generate greater performance and production in the course of the activities carried out, in addition to the analysis carried out to IAS 38, the necessary knowledge was obtained to apply the correct accounting treatment of intangible assets at a given time.