Towards the convergence of accounting treatment for intangible assets

• Autores: Yolanda Ramírez Córcoles
• Localización: Intangible Capital, ISSN-e 1697-9818, Vol. 6, Nº. 2, 2010, págs. 185-201
• Idioma: inglés
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• Resumen

  • This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence.