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.

Abstract

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.