El Intangible Como Problema Conceptual Y La Ficción Del Valor Razonable [Intangible assets as a conceptual problem and the fiction of fair value (in Spanish)]
In an institutional framework, intangible Asset Accountancy is a convenient thing for business, but it does not necessarily find a worth theoretical justification. Within perfect information and continuous activity assumptions, it remains demonstrated that the concept of intangible stands for a theoretical problem. In real life, where sometimes information does not exists at all, neither take place other theoretical assumptions, “reasonable value” assessment for those assets becomes an accountant fiction (and a fiscal one) . Another famous problem, that one of fixed capital, concurs with the theoretical idea of none of businesses being profitable.
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number
2160.
Find related papers by JEL classification: M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting M19 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Other B59 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Other B41 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Economic Methodology D53 - Microeconomics - - General Equilibrium and Disequilibrium - - - Financial Markets D01 - Microeconomics - - General - - - Microeconomic Behavior: Underlying Principles
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