Registro de activos intangibles, según la norma internacional de contabilidad (NIC) 38, en la empresa farmaceutica Exfary.

Abstract

The presentation of the fair value of intangible assets represents a great challenge for the administrators and accounting professionals in Ecuador and the world, in the research a journey is made through the standard (NIC) 38 and the study of the art of other research that is they have done in other countries, to know how they are recording intangible assets, in the first part the theoretical bases are analyzed based on the book and scientific articles published on the web of the different scientific journals, in part two it is proposed the development of the case and finally it raises a conclusion. The development of this methodological basis is the case study that has been developed in depth until achieving the correct registration of the purchase of the patent and the brand and then we manage the registration in the general newspaper the deterioration of the brand until leaving it at a value reasonable and it is concluded that because it does not have a physical nature, its measurement is difficult because it lacks an active market for these intangible assets and that in some cases it is subjectively registered and because management is interested in adding value to the company.