Análisis de los efectos contables y tributarios de la aplicación de los modelos de costo y revaluación en intangibles en el sector industrial de la ciudad de Cuenca-Ecuador

Abstract

This researh work begins with the exposition of the International Financial Reporting Standards, it gets involved with intangible assets, such as NIC 38 which provides all the accountant treatment aspects, and the NIIF 13 that offers knowledge about the fair value measurement in the revaluation model, among other rules and regulations.

After having the normative basis studied, it proceeds with the analysis of financial information presented to the Superintendency of Companies by thirty - seven big business that form the industrial sector, delivering results that allows to give an answer to the main objectives of this investigation.

Finally, this work presents results of the application of survey to the factories that belong to the industrial sector, the same which were processed in SPSS software, and allow us to have conclusions about the treatment of intangibles assets in this place. It must be highlighted that a case study was carried out,and the monitoring of accounting accounts with the purpose of deepening in the description of results about countables and tributaries effects of the NIC 38 application.