Resumo

MESA-VELASQUEZ, Gloria Stella. Challenges in Intangible Assets Measurement. Cuad. Contab. [online]. 2012, vol.13, n.33, pp.319-335. ISSN 0123-1472.

Today, many people in the world of accounting refer to the International Accounting Standards, which, according to the strategic direction plan of the Government Accounting Office's Technical Council, will soon come into practice in Colombia. Therefore, this paper aims to analyse the different forms of intangible assets a company could own and, in so doing, to examine the reasons why many of these resources would not be classified as intangible under international standards, despite the fact that they not only generate value in an organisation but also provide the accounting procedure for the initial and final measurements used by international standards (International Accounting Standards Board - IASB).

Palavras-chave : International Standards; Intangible Assets; Intangible Assets Measurement; Applying the IFRS; International accountig standards; intangible assets; legislation; financial information; standards; Intangible property; Colombia.

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