Medición del Good Will aplicando NIC 38, caso farmacéutica Buena Salud S.A.

Abstract

The effects of economic change, resulting from globalization, have led companies, regardless of the activity they perform, to adapt to the new regulations established for the accounting field, in order to achieve financial and accounting efficiency, as well as business prestige. That is why, in addition to seeking to obtain monetary resources, companies must ensure that a solid and stable image of the entity is projected. In the case of the pharmaceutical sector, due to the wide variety of services it generates, together with the constant growth of patents, production rights and trademarks, licenses, among others, it becomes an ideal pattern for the generation of intangible assets. Intangible assets are distinguished by being imperceptible to the eye, characterized by their immaterial nature, and constituting a key element for the generation of value in the market that a company has. This research work seeks to determine the good will of the pharmaceutical company "Buena Salud S.A.", by means of the provisions of IAS 38, in order to carry out a practical execution within the professional field. A descriptive research is established, with the use of the analytical method and based on scientific documents taken from various databases that enjoy academic prestige. Subsequently, a practical exercise is presented in which the measurement and accounting recording of an intangible asset is established in accordance with the provisions of IAS 8, and finally, the conclusions drawn from the research are shown.