The accounting of intangible

Authors

  • José Antonio Mendoza Crespo Universidad Iberoamericana Author

DOI:

https://doi.org/10.35319/a2p8m131

Keywords:

Intangible asset, Accounting, Added value

Abstract

The accounting of intangible assets addresses new information needs in today’s business environment, where traditional accounting often fails to capture intangible values that generate company value, such as scientific knowledge, patents, or intellectual property. These intangibles represent implicit added value and can include licenses, like those used by Droguería Inti in Bolivia for medicines under German licenses. Proper management of intangibles can be supported by tools like the Balanced Scorecard, which balances training, internal processes, customer focus, and financial aspects. According to IAS 38, there is a clear distinction between the research phase (expense) and the development phase (intangible asset). Furthermore, strategic availability measures the resources to achieve business goals, promoting external networks to boost research. In conclusion, intangible assets are valuable resources that generate future benefits for the company.

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Author Biography

  • José Antonio Mendoza Crespo, Universidad Iberoamericana

    Mexican historian and political analyst. He has a degree in International Relations from El Colegio de México, a Master's degree in Political Sociology and a PhD in History from the Universidad Iberoamericana

References

Hansen, M. y Birkinshaw, J. (2007, junio). La cadena de valor de la innovación. Harvard Business Review, pp. 106-116.

IASB (2004). Normas Internacionales de Información Financiera (NIIF) (1ª ed.). México: Instituto Mexicano de Contadores Públicos.

Kaplan, R. y Norton, D. (2004). Mapas estratégicos (1ª ed.). España: Ediciones Gestión 2000.

Kaplan, R. y Norton, D. (2006). Alignment (1ª ed.). España: Ediciones Gestión 2000.

The accounting of intangible

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Published

2007-11-30

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Section

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How to Cite

The accounting of intangible. (2007). Revista Perspectivas, 20, 139-148. https://doi.org/10.35319/a2p8m131

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