Análisis de los efectos contables y tributarios de la aplicación del modelo de costo y revaluación en activos intangibles en la Corporación Jarrín Herrera Cía. Ltda. Sector comercial

Abstract

In carrying out the research, it has been observed that few studies have been carried out regarding the accounting treatment of intangible assets in the commercial sector, and the application of the models for their subsequent valuation. The present investigation is based on determining the accounting and tax effects with the application of cost and revaluation models on intangible assets in the commercial sector, case study Corporación Jarrín Herrera Cía. Ltda. The study was carried out in a sample of companies classified by the Superintendence of Companies as large companies that apply complete International Financial Reporting Standards (IFRS), in addition to an analysis of their financial statements. In the present study it was possible to observe that intangibles are not very representative with respect to total assets, since in 2011 at the time of adoption of IFRS, 23 of the 27 companies studied that have any value in the intangible assets account in the period 2008-2015, have a minimum percentage of total assets, where companies with more than 1% to 8% are Autohyun SA, Mirasol SA, Las Fragrancias Cía. Ltda., Commercial Importer el Hierro Cía. Ltda. And Corporación Jarrín Herrera Cía. Ltda. Also in defining the post-valuation model, all companies apply the cost model, so that the accounting and tax effects are not very representative for the sector studied. For the conceptualization of the terms that will be used in the study, we will rely on International Accounting Standards 38 (IAS 38) and on data provided by institutions such as Superintendence of Companies, Internal Revenue Service, mainly.