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Medición de los activos intangibles, retos y desafíos

Authors: Mesa Velásquez, Gloria Stella;

Medición de los activos intangibles, retos y desafíos

Abstract

En la actualidad, en el campo de la profesión contable, es muy común referirse al tema de las Normas Internacionales de Contabilidad, que según el plan de direccionamiento estratégico del Consejo Técnico de la Contaduría serán convergidas muy pronto en Co

Country
Colombia
Related Organizations
Keywords

intangible assets, 330, aplicación de las NIIF, Normas internacionales de contabilidad, ativos intangíveis, bens incorpóreos, legislación, activos intangibles, Colombia, Normas internacionais, legislation, International accountig standards, Intangible Assets, financial information, Intangible property, informações financeiras - normas, normas, Colômbia, International Standards, aplicación de las NIIF., medición de los intangibles, Normas internacionales, standards, aferição dos intangíveis, os ativos intangíveis - legislação, información financiera, Applying the IFRS, aplicação das NIIF, Normas internacionais de contabilidade, Intangible Assets Measurement, propiedad intangible

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    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).
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    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.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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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