The intellectual capital and its valuation, as part of the intangible assets in the financial information of the company
Currently, it has gained strength and increased its importance, currently, the value of intellectual Business, has gained; it is recognized that it must be part of the financial statements, since wealth is generated by people as well as the business itself. The problem of how to assign a value to it...
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Universidad de Sonora
2017
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oai:https:--trascender.unison.mx:article-20 |
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Trascender, Contabilidad y Gestión |
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Online |
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Félix Enríquez, Sergio Ortiz Noriega, Ana Elsa Calles Montijo, Fernando |
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Félix Enríquez, Sergio Ortiz Noriega, Ana Elsa Calles Montijo, Fernando The intellectual capital and its valuation, as part of the intangible assets in the financial information of the company |
| author_facet |
Félix Enríquez, Sergio Ortiz Noriega, Ana Elsa Calles Montijo, Fernando |
| author_sort |
Félix Enríquez, Sergio |
| title |
The intellectual capital and its valuation, as part of the intangible assets in the financial information of the company |
| title_short |
The intellectual capital and its valuation, as part of the intangible assets in the financial information of the company |
| title_full |
The intellectual capital and its valuation, as part of the intangible assets in the financial information of the company |
| title_fullStr |
The intellectual capital and its valuation, as part of the intangible assets in the financial information of the company |
| title_full_unstemmed |
The intellectual capital and its valuation, as part of the intangible assets in the financial information of the company |
| title_sort |
intellectual capital and its valuation, as part of the intangible assets in the financial information of the company |
| description |
Currently, it has gained strength and increased its importance, currently, the value of intellectual Business, has gained; it is recognized that it must be part of the financial statements, since wealth is generated by people as well as the business itself. The problem of how to assign a value to it, is presented, so studies and business researchers have been given to the task of looking for indicators that show how people and the organizations themselves generate value by creating a series of models that are used by diverse companies especially those that are competitive and that are at the forefront in the world of business. Some models are presented in a brief way Through time they have been designing, trying to sustain the value assignment, some of them coinciding of them in the various criteria that state that They add value to companies. The current accounting regulations are analyzed, in relation to intangible assets and their treatment in regarding its valuation and reflection in the financial information The problem is how to assign value to intellectual
capital in a sustained and reasonable way with the goal that from the accounting point of view is tangible and can be reflected in the financial information The work is an analytical review of the existing bibliography reaching the conclusion that There are several criteria that help to assign value to you through some manifestations and concepts that are present in individuals and in organizations but in a subjective way. |
| publisher |
Universidad de Sonora |
| publishDate |
2017 |
| url |
https://trascender.unison.mx/index.php/trascender/article/view/20 |
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oai:https:--trascender.unison.mx:article-202021-07-30T15:32:54Z The intellectual capital and its valuation, as part of the intangible assets in the financial information of the company El capital intelectual y su valuación, como parte de los activos intangibles en la información financiera de la empresa Félix Enríquez, Sergio Ortiz Noriega, Ana Elsa Calles Montijo, Fernando Capital intelectual Activo intangible Normatividad contable Intellectual capital Active intangible Accounting regulations Currently, it has gained strength and increased its importance, currently, the value of intellectual Business, has gained; it is recognized that it must be part of the financial statements, since wealth is generated by people as well as the business itself. The problem of how to assign a value to it, is presented, so studies and business researchers have been given to the task of looking for indicators that show how people and the organizations themselves generate value by creating a series of models that are used by diverse companies especially those that are competitive and that are at the forefront in the world of business. Some models are presented in a brief way Through time they have been designing, trying to sustain the value assignment, some of them coinciding of them in the various criteria that state that They add value to companies. The current accounting regulations are analyzed, in relation to intangible assets and their treatment in regarding its valuation and reflection in the financial information The problem is how to assign value to intellectual capital in a sustained and reasonable way with the goal that from the accounting point of view is tangible and can be reflected in the financial information The work is an analytical review of the existing bibliography reaching the conclusion that There are several criteria that help to assign value to you through some manifestations and concepts that are present in individuals and in organizations but in a subjective way. En la actualidad, ha tomado fuerza e incrementado su importancia, el valor del capital intelectual en las empresas; se reconoce que debe formar parte de los estados financieros, ya que la riqueza es generada por personas así como el negocio mismo. Se presenta el problema de cómo asignarle un valor, por lo que los estudios e investigadores de negocios se han dado a la tarea de buscar indicadores que muestren como las personas y las propias organizaciones generan valor creando una serie de modelos que son utilizados por diversas empresas sobre todo aquellas que son competitivas y que van a la vanguardia en el mundo de los negocios. Se presentan de manera breve algunos modelos que a través del tiempo se han ido diseñando, tratando de sustentar la asignación de valor, coincidiendo algunos de ellos en los varios criterios que manifiestan que agregan valor a las empresas. Se analiza la normatividad contable vigente, en relación a los activos intangibles y su tratamiento en cuanto a su valuación y reflejo en la información financiera. El problema es como asignarle valor al capital intelectual de manera sustentada y razonable con el objetivo que desde el punto de vista contable se tangible y se puede reflejar en la información financiera. El trabajo es una revisión analítica de la bibliografía existente llegando a la conclusión de que existen diversos criterios que ayudan a asignarle valor a través de algunas manifestaciones y conceptos que están presentes en los individuos y en las organizaciones pero de manera subjetiva. Universidad de Sonora 2017-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Evaluado por pares application/pdf https://trascender.unison.mx/index.php/trascender/article/view/20 10.36791/tcg.v0i6.20 TRASCENDER, CONTABILIDAD Y GESTIÓN; No. 6 (2017): TRASCENDER, CONTABILIDAD Y GESTIÓN; 2-10 TRASCENDER, CONTABILIDAD Y GESTIÓN; Núm. 6 (2017): TRASCENDER, CONTABILIDAD Y GESTIÓN; 2-10 2448-6388 spa https://trascender.unison.mx/index.php/trascender/article/view/20/18 Derechos de autor 2019 Sergio Félix Enríquez, Ana Elsa Ortiz Noriega, Fernando Calles Montijo https://creativecommons.org/licenses/by-nc-nd/4.0 |
