Accounting and intangibles: a current view
DOI:
https://doi.org/10.17533/udea.rc.n81a02Keywords:
Intangibles, intellectual capital, goodwill, PGC, IAS/IFRSAbstract
Based on analyses conducted in the development of specific research projects funded by the European Union, the most outstanding conceptual characteristics of intangible resources, their valuation difficulties, and their accounting recognition as an asset in the company’s financial statements are presented. Special reference is made to the treatment of goodwill, and the amortization or impairment of assets of this nature, including some cases of well-known companies such as Zara-Inditex, Microsoft-Skype-Linkedin, and Twitter. Additionally, a case involving the Real Madrid Football Club is presented to illustrate the significance of intangibles as a management tool.
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