Abstract

MEJIA SOTO, EUTIMIO; CARLOS ALBERTO, MONTES SALAZAR  and  MONTILLA GALVIS, OMAR DE JESÚS. COMPARACIÓN DEL TRATAMIENTO CONTABLE DE ACTIVOS INTANGIBLES SEGÚN DIFERENTES ORGANISMOS REGULADORES: Los casos de: Colombia, Canadá, Chile, México, Estados Unidos, España y el Reino Unido. estud.gerenc. [online]. 2006, vol.22, n.99, pp.89-104. ISSN 0123-5923.

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.

Keywords : Assets; intangible; countable procedures.

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