Análisis de los efectos contables y tributarios de la aplicación de modelos de costos y revaluación de las NIIF en activos intangibles en el sector de servicios en la ciudad de Cuenca

Abstract

The main purpose of this research work was to find out if there was an adequate application of IAS 38, as well as to know the impact it had on the service sector companies in the city of Cuenca. A mixed approach (quantitative – qualitative method) was applied, starting with an interview at the company selected as a case study. It served as a guide to conduct surveys in the sector, which enabled the achievement of the desired results. The information was obtained from the financial statements delivered to the Superintendence of Companies for a cross-sectional analysis, using tools such as Excel and SPSS. After the implementation of the project, it can be said that the majority of the companies studied did not own intangible assets due to the turn of their activities; therefore, none of the subsequent recognition models were applied. However, those that owned the assets were only based on the subsequent recognition based on cost model, so a hypothetical case was prepared in order to know how the management of the intangible assets based on the evaluation model would be. The results showed that the impact and the tax effect were not relevant.