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)]
AbstractIn 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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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 2160.
Date of creation: 12 Feb 2007
Date of revision: 2007
Activos intangibles; valor razonable; empresa en funcionamiento; rentabilidad; problemas de información; mercado;
Other versions of this item:
- Alfonso Galindo Lucas, 2007. "El intangible como problema conceptual y la ficción del valor razonable," Contribuciones a la Economía, Grupo Eumed.net (Universidad de Málaga), issue 2007-02, February.
- 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
This paper has been announced in the following NEP Reports:
- NEP-ACC-2007-03-17 (Accounting & Auditing)
- NEP-ALL-2007-03-17 (All new papers)
- NEP-SOC-2007-03-17 (Social Norms & Social Capital)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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