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...

• Главный автор: Yangali Vicente, Judith Soledad (author)
• Другие авторы: Quiròz Juarez, Victor Samuel (author)
• Формат: article
• Опубликовано: 2018
• Предметы: capital intelectual; contabilización; empresas de servicios; intellectual capital; accounting; service companies
• Online-ссылка: https://doi.org/10.33890/innova.v3.n11.2018.889; https://repositorio.uide.edu.ec/handle/37000/3164