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Comparación del tratamiento contable de activos intangibles según diferentes organismos reguladores

Author

Listed:
  • EUTIMIO MEJÍA SOTO
  • CARLOS ALBERTO MONTES SALAZAR
  • OMAR DE JESÚS MONTILLA GALVIS

Abstract

La estandarización internacionalcontable ha generado una dinámicaen los procesos de regulación internacional;busca la uniformidad delos procedimientos contables en elregistro, preparación y presentaciónde los diferentes rubros que componen los estados financieros. Dichosrubros presentan en la actualidaddivergencias en sus criterios de reconocimiento,valoración, medicióny revelación.El presente artículo relaciona loscriterios contables establecidos parael tratamiento de los activos intangiblesde los organismos reguladoresde Colombia, Canadá, Chile, México,Estados Unidos, Espana, Reino Unidoy el modelo de estandarizacióninternacional del IASB.

Suggested Citation

  • Eutimio Mejía Soto & Carlos Alberto Montes Salazar & Omar De Jesús Montilla Galvis, 2006. "Comparación del tratamiento contable de activos intangibles según diferentes organismos reguladores," Estudios Gerenciales, Universidad Icesi, June.
    • Handle: RePEc:col:000129:004005
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