Deterioro en activos intangibles: aspectos teóricos y prácticos de los activos intangibles y su deterioro

This article is centered on the NIC 38 topic of intangible assets, the NIC 36, section 27 chapter 2.34 of the detriment in value of the assets according to each group that belongs to the company to apply, to deepen in this, it is given a brief summary of some main concepts such as, definition of intangible assets, useful life, amortization, reasonable value, book amount, so much as from the local policy to the NIIF, all in order to finish the definition, application and accounting of the intangible assets and as a main focus of its detriment, as there is a lot of cases in which an intangible asset can present acceleration in its detriment or prolongation of its useful life for reasons that weren’t taken in account initially when measuring. It is going to be given a practical case to get a better understanding of how it should be applied this policy in Colombia

• Autores: Castaño Franco, Linda Carolina; Zapata Valencia, Sebastián
• Fecha de publicación: 2017
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/4283
• Acceso en línea: http://hdl.handle.net/10819/4283
• Palabra clave: Vida útil; Deterioro; Amortización; Valor razonable; Importe en libros; Useful life; Impairment; Amortization; intangible asset; Fair value; Carrying amount.; Activos intangibles; Normas internacionales de contabilidad; Contabilidad; Normas contables; Contabilidad financiera; Activo - pasivo
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia