The accounting treatment of intangibles: an exploratory study in Information Technology
In the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement and control. In this paper the valuation, measurement and recognition of in...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Pontificia Universidad Católica del Perú
2013-02-01
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| Series: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/8448 |