Tratamiento contable para el reconocimiento y registro de un activo intangible según NIC 38 de la empresa más Barato S.A.

Abstract

Once the International Financial Reporting Standards (IFRS) and the International Accounting Standards (NIC) were adopted in Ecuador, there is an obligation on the part of the companies that are controlled by the control bodies such as the Superintendency of Banks, the Superintendency of Companies, Internal Revenue Service, Ministry of Labor Relations and in our study (NIC) 38, which is a very complex NIC due to the lack of materiality and in some moments we may register subjectively. The management of intangibles becomes interesting because in a globalized world we can find different types of these assets that lack bodily nature among which we have: Patents, Trademarks, Program licenses, formulas, Goodwill, Recipes, Domain of pages, Rights of key, among others; the research intends to record based on the paragraphs contained in the standard and apply them in a correct and consistent manner so that they are reported at fair value and the financial statements have sufficient reasonableness in the balances presented. The methodology used is that of the case study where the accounting treatment of a Web Page is used for the company Más Barato S.A.