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Help
If you have any questions, you are always welcome to contact us. We'll get back to you as soon as possible, withing 24 hours on weekdays.
Customer service
All questions about your order, return and delivery must be sent to our customer service team by e-mail at yourstore@yourdomain.com
Sale & Press
If you are interested in selling our products, need more information about our brand or wish to make a collaboration, please contact us at press@yourdomain.com
En este libro se pretende realizar una aproximacin al estado de la cuestin de los recursos intangibles en la actual Economa del Conocimiento y su relacin con el mbito contable. Para ello, en primer lugar se profundiza en las principales teoras que han tratado de ubicar la causa de un rendimiento superior de unas empresas respecto a otras, centrndonos en el Enfoque de los Recursos y Capacidades. Posteriormente, se presta una atencin especial a la importancia de los intangibles desde una perspectiva contable. En concreto, se analiza si con la actual regulacin contable sera posible la activacin de los intangibles, para lo cual se detalla si cumplen tanto con la definicin de activo como con los requisitos de reconocimiento. De este modo, se muestra la prdida de utilidad de los actuales estados financieros como consecuencia del incompleto tratamiento contable otorgado a los intangibles generados internamente. Por ltimo, en este libro se analizan las principales propuestas de cambio para mejorar la informacin contable realizadas hasta el momento.
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This product may contain chemicals known to the State of California to cause cancer,
birth defects, or other reproductive harm.
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⚠️ California Proposition 65 Warning: Some products sold on this website may expose you to chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm. For more information, visit www.P65Warnings.ca.gov.
