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image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao CONICET Digitalarrow_drop_down
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CONICET Digital
Part of book or chapter of book . 2016
License: CC BY NC SA
Data sources: CONICET Digital
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Activos intangibles: análisis del tratamiento otorgado por las normas contables

descriptionPublicationkeyboard_double_arrow_right Part of book or chapter of book 01 Jan 2016 Argentina Spanish; Castilian Publisher:Universidad Nacional del Sur
Authors: López, María de los Ángeles; Santanatoglia, Juan Manuel; Pedroni, Florencia Verónica; Albanese, Diana Ester; Milanesi, Gastón;

handle: 11336/131128

Activos intangibles: análisis del tratamiento otorgado por las normas contables

Abstract

La inversión en conocimiento, capital humano, innovación de nuevos productos, tecnología, redes de fidelidad con los consumidores, etc., son ejemplos de elementos de naturaleza inmaterial que muchas veces determinan el éxito empresarial, pero que la regulación vigente excluye de los estados financieros (EEFF). Ello se debe, entre otras causas, a la necesidad de cumplir con los requisitos de comparabilidad y neutralidad de la información, y por la incertidumbre existente respecto a la generación de beneficios económicos futuros (Cañibano, García Ayuso y Sánchez, 2000)...

Fil: López, María de los Ángeles. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Bahía Blanca; Argentina. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina

Fil: Pedroni, Florencia Verónica. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Bahía Blanca; Argentina. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina

Fil: Santanatoglia, Juan Manuel. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina

Fil: Albanese, Diana Ester. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina

Fil: Milanesi, Gastón. Universidad Nacional del Sur. Departamento de Ciencias de la Administración; Argentina

Country
Argentina
Related Organizations
Keywords

https://purl.org/becyt/ford/5.2, ACTIVOS INTANGIBLES, https://purl.org/becyt/ford/5, EMPRESAS DE BASE TECNOLÓGICA

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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!
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