Contabilidad y Auditoría

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Browsing Contabilidad y Auditoría by Subject "Activo Intangible"

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    Análisis del Impacto contable, tributario y financiero en el tratamiento de activos intangibles distintos de la plusvalía en las Empresas desarrolladoras de Software por la aplicación de la NIIF para PYMES, caso práctico en la Empresa PLANERP Cía. Ltda.
    (2015) Solís Guerrero, William Estuardo; Torres Flores, Marithza Elizabeth; Ayabaca Mogrovejo, Orlando Fabián
    This present investigation is given for the comprehension of the International Rules of Financial Information for small and average sized companies, from Section 18 of The Intangible Assets differing from the Plusvalia, said rules currently being important for businesses in the industrial sector, such as commercial and service sectors, as it does not affect the financial situation, only plant property and equipment as well as intangible assets. In the first chapter, we theoretically discuss concepts, definitions, acknowledgements, valuation, accounting treatment, usefulness, depreciation, and after-treatment recognition of Intangible Assets. The second chapter covers the application of PLANERP Cía Ltda., acknowledging software as an intangible asset and determines the correct treatment, acquisition, valuation, permanency and provision, allowing the recognition of reliable and relevant accounting information that the company should disclose. The third chapter is the thesis that discusses the impacts or recognized effects of an intangible asset, whether in accounting, tax and financial levels which are unknown to the administrators and accountants. The final chapter provides conclusions which are the result of a performed study, as well as analyzing the advantages and disadvantages regarding the adoption of the NIFF for PYMES, section 18; in this manner, businesses are able to give the significant value of the Intangible Assets within the same.
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    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
    (2014) Alvarez Barros, Paola Katherine; Ortiz Torres, Diana Isabel; Ayabaca Mogrovejo, Orlando Fabián
    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.
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    NIIF para PYMES: activos intangibles
    (2012) Cuzco Mogrovejo, Luisa Judith; Padilla Redrován, Silvana Maribel; Malla López, Héctor