Keywords
Análisis y Auditoria de la información financiera en un contexto internacional, Activos intangibles, fondo de comercio, lista de clientes y vídeo promocional, Intangible assets, goodwill, customer list and promotional video
Tratamiento contable del Activo no Corriente Intangible
Abstract
El caso trata dos problemas fundamentales de este tema: el reconocimiento inicial de una partida como activo intangible o, en su caso, como gasto, y el tratamiento contable del fondo de comercio.
Se analiza la normativa española, así como los cambios que se producirían en el supuesto de que la sociedad formara parte de un grupo de empresas cotizado en un mercado secundario regulado en la UE, y aplicara, por tanto, la normativa internacional (NIC-NIIF).
The case deals with two fundamental problems of this issue: the initial recognition of an item as an intangible asset or as an expense, and the accounting treatment of goodwill. The Spanish legislation is analyzed, as well as the changes that would occur if the entity was part of a group of companies quoted in a regulated secondary market in the EU, and therefore applied international regulations (IAS-IFRS).
The case deals with two fundamental problems of this issue: the initial recognition of an item as an intangible asset or as an expense, and the accounting treatment of goodwill. The Spanish legislation is analyzed, as well as the changes that would occur if the entity was part of a group of companies quoted in a regulated secondary market in the EU, and therefore applied international regulations (IAS-IFRS).
Información detallada
Materias, derechos, colecciones e identificadores