Valuación del capital intelectual, su contabilización y presentación como activo intangible en los estados financieros

The objective of the research was to determine the methodologies applied in the valuation of intellectual capital, the accounting and presentation as an intangible asset in service companies. The type of research is basic orientation, also called fundamental or pure. The execution of the research pr...

• Main Author: Yangali Vicente, Judith Soledad (author)
• Other Authors: Quiròz Juarez, Victor Samuel (author)
• Format: article
• Published: 2018
• Subjects: capital intelectual; contabilización; empresas de servicios; intellectual capital; accounting; service companies
• Online Access: https://doi.org/10.33890/innova.v3.n11.2018.889; https://repositorio.uide.edu.ec/handle/37000/3164