Análisis de intangibles en la Empresa Pública Estratégica Corporación Eléctrica del Ecuador CELEC EP

Abstract

The intangibles in companies implies the presence of an added value that is translated in competitiveness so, it is very important to identify and measure it in order to manage them in a properly way. In this regard, the objective of this study is to analyze intangibles that CELEC EP possesses from an integrating approach, evaluating those resources that comply with the conditions established in the IFRS –first of all–, and then to measure the intellectual capital as one of the main ones for CELEC EP. Mainly, the revision and evaluation of financial information was used, as well as the use of the VAIC method for the measurement of intellectual capital. Finally, it was demonstrated that recognized intangibles in the financial statements currently present inconsistencies, so a guide for the respective accounting treatment is provided; in addition, it was demonstrated that the intellectual capital constitutes a source of generation of value for the company.