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Recolector de Ciencia Abierta, RECOLECTA
Article . 2007
Data sources: Recolector de Ciencia Abierta, RECOLECTA
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Biblos-e Archivo
Article . 2007
Data sources: Biblos-e Archivo
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Los activos intangibles en el nuevo Plan General Contable

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2007 Spain Spanish Publisher:Instituto de Estudios Económicos
Authors: Cañibano Calvo, Leandro; Gisbert Clemente, Ana;

handle: 10486/721296

Los activos intangibles en el nuevo Plan General Contable

Abstract

Este trabajo analiza los criterios de reconocimiento y valoración de los activos intangibles dispuestos en el nuevo Plan General de Contabilidad. Los nuevos criterios de reconocimiento de los activos intangibles, la incorporación del valor razonable, el tratamiento de los gastos de investigación y desarrollo o del fondo de comercio, son algunas de las principales novedades que se analizan a lo largo de este trabajo y son el resultado de la respuesta de nuestro país a la estrategia de armonización de la Unión Europea y el acercamiento de nuestro ordenamiento contable a una nueva filosofía de elaboración de la información financiera fundamentada en la normativa elaborada por el IASB

Los autores agradecen el apoyo financiero del Ministerio de Educación y Ciencia a través del proyecto de investigación INCENNOR y de la Universidad Autónoma de Madrid a través del proyecto NIEFAC

Country
Spain
Related Organizations
Keywords

Investigación y desarrollo, Deterioro de valor, Fondo de comercio, Activos intangibles, Economía

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green