Impacto de la aplicación de la NIC 38 "Marcas" en el sector empresarial de la ciudad de Cuenca. Tratamiento contable y legalidad al respecto en el año 2012

Abstract

The present research was aimed at understanding of the International Accounting Standard 38 addresses accounting for intangible assets subject today is considered significantly within companies of the city of Cuenca.

The intangible asset is taken into account for the development of this research is “BRAND" because most companies marketed under these distinctive signs; therefore the aim is to present the most important points regarding the accounting treatment of these.

It is composed of four chapters each relating to different aspects of BRANDS such as: 1. Theoretical basis , 2. Accounting for intangible assets with case studies related to the type of acquisition, recognition , retention and derecognition. Three. Accounting, financial and tax purposes.

With the results is to work with solid financial basis for the management of intangible assets with businesses in their charge and so entrepreneurs can more efficiently manage, however also contributes as a source of information for future research by part of teachers, students and the general public.