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El intangible como problema conceptual y la ficción del valor razonable

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  • Alfonso Galindo Lucas

Abstract

La contabilización de los activos intangibles es conveniente para la empresa, en un enfoque institucional, pero no encuentra necesariamente una justificación teórica válida. En el supuesto de información perfecta y empresa en funcionamiento, se demuestra que el concepto de intangible representa un problema teórico. En la vida real, en que a veces dicha información ni siquiera existe, ni se dan otros supuestos teóricos, la obtención del “valor razonable” de dichos activos se convierte en una ficción contable (y por lo tanto fiscal). Otro problema célebre, el de los activos materiales fijos, se añade a la idea de que ninguna empresa es rentable, desde el punto de vista teórico.

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Bibliographic Info

Article provided by Grupo Eumed.net (Universidad de Málaga) in its journal Contribuciones a la Economía.

Volume (Year): (2007)
Issue (Month): 2007-02 (February)
Pages:

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Handle: RePEc:erv:contri:y:2007:i:2007-02:62d29920c5a0b01da021baff5a94ca31

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Keywords: La contabilización de los activos intangibles es conveniente para la empresa; en un enfoque institucional; pero no encuentra necesariamente una justificación teórica válida. En el supuesto de información perfecta y empresa en funcionamiento; se demuestra que el concepto de intangible representa un problema teórico. En la vida real; en que a veces dicha información ni siquiera existe; ni se dan otros supuestos teóricos; la obtención del “valor razonable” de dichos activos se convierte en una ficción contable (y por lo tanto fiscal). Otro problema célebre; el de los activos materiales fijos; se añade a la idea de que ninguna empresa es rentable; desde el punto de vista teórico.;

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  1. Oliver Hart & Sanford Grossman, 1985. "The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration," Working papers 372, Massachusetts Institute of Technology (MIT), Department of Economics.
  2. Raghuram G. Rajan & Luigi Zingales, . "Power in a Theory of the Firm," CRSP working papers 335, Center for Research in Security Prices, Graduate School of Business, University of Chicago.
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