APPROACHES FOT THE TREATMENT OF THE INTANGIBLE ASSETS BY REGULATORY ORGANISMS FROM COLOMBIA, CANADA, CHILE, MEXICO, UNITED STATES, SPAIN AND UNITED KINGDOM (Article published in Spanish)
Keywords:
Assets, intangible, countable proceduresAbstract
The international accountant standardization has generated dynamics in the international regulation processes, in order to achieve the uniformity of the countable procedures for the treatment of registration, preparation, and presentation of the different items that compose the financial states. Said items have divergences in their recognition, evaluation, measurement and revelation approaches. This article relates the established countable approaches for the treatment of the intangible assets by regulatory organisms from Colombia, Canada, Chile, Mexico, United States, Spain, United Kingdom and the IASB international standardization pattern.
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