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Propuesta de Norma Cubana de Contabilidad para los Activos Fijos Intangibles

Author

Listed:
  • Guevara Díaz, Yunier

    (Ministerio de Finanzas y Precios)

  • Reyes Lamazares, Beatriz

    (Ministerio de Finanzas y Precios)

Abstract

El presente trabajo es una propuesta de Norma Cubana de Contabilidad que establece las bases para el reconocimiento y tratamiento contable de un Activo Fijo Intangible por las entidades; su forma de amortización y los criterios de definición de los mismos: Contribuye a lograr una contabilización uniforme y a su presentación razonable en los estados financieros. Es de aplicación a las todas las entidades económicas radicadas en el territorio nacional y está referido los activos no cuantificables físicamente ya que carecen de materialidad o sustancia corpórea, pero que producen o pueden producir un beneficio económico a la entidad en períodos futuros.

Suggested Citation

  • Guevara Díaz, Yunier & Reyes Lamazares, Beatriz, 2017. "Propuesta de Norma Cubana de Contabilidad para los Activos Fijos Intangibles," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(4), pages 8-27.
    • Handle: RePEc:ris:rcubfp:0029
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    More about this item

    Keywords

    intangibles; activos; contabilidad; amortización;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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