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

Abstract

The present work is oriented to the study of the International Accounting Standard 38 on Intangible Assets, this standard prescribes the accounting treatment for those intangible assets that are not included in another IAS, establishes the criteria for their recognition and details the scope that the The same standard can offer to control them, therefore, the objective of this work is to analyze the recognition, measurement and accounting treatment of intangible assets according to IAS 38, through the study of the standard and a bibliographic review of Articles related to intangible assets, in order to cover knowledge gaps when recognizing and measuring the real value of an intangible asset for its subsequent accounting record; The methodology that directs this work is qualitative, according to the nature of the study, it is developed from a descriptive level, for which the analytical method is used, considering that it is exhaustively investigated in IAS 38 on the treatment of intangible assets. Regarding the results of the investigation, the respective recognition, measurement and accounting treatment was applied in three types of intangible assets, in a government grant, in the acquisition of a brand, and in obtaining copyrights, all These intangibles are of great importance to an organization because they are assets that will generate future benefits and therefore must be measured accurately.