Towards the convergence of accounting treatment for intangible assets

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...

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Detalles Bibliográficos
Autor: Ramírez Córcoles, Yolanda
Tipo de recurso: artículo
Fecha de publicación:2010
País:España
Institución:Universitat Politècnica de Catalunya (UPC)
Repositorio:UPCommons. Portal del coneixement obert de la UPC
Idioma:inglés
OAI Identifier:oai:upcommons.upc.edu:2099/9365
Acceso en línea:https://hdl.handle.net/2099/9365
Access Level:acceso abierto
Palabra clave:Intangible property
Accounting
Intangible assets
Accounting treatment
International Accounting Standards Board (IASB)
Financial Accounting Standards Board (FASB)
Spanish regulation
Béns immaterials
Comptabilitat
Àrees temàtiques de la UPC::Economia i organització d'empreses::Comptabilitat i control financer
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spelling Towards the convergence of accounting treatment for intangible assetsRamírez Córcoles, YolandaIntangible propertyAccountingIntangible assetsAccounting treatmentInternational Accounting Standards Board (IASB)Financial Accounting Standards Board (FASB)Spanish regulationBéns immaterialsComptabilitatÀrees temàtiques de la UPC::Economia i organització d'empreses::Comptabilitat i control financerThis 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.Peer ReviewedIntangible Capital20102010-04-0120102010-10-26journal articlehttp://purl.org/coar/resource_type/c_6501NAhttp://purl.org/coar/version/c_be7fb7dd8ff6fe43info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/2099/9365reponame:UPCommons. Portal del coneixement obert de la UPCinstname:Universitat Politècnica de Catalunya (UPC)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Attribution-NonCommercial 3.0 Spainhttp://creativecommons.org/licenses/by-nc/3.0/es/info:eu-repo/semantics/openAccessoai:upcommons.upc.edu:2099/93652026-05-27T15:37:01Z
dc.title.none.fl_str_mv Towards the convergence of accounting treatment for intangible assets
title Towards the convergence of accounting treatment for intangible assets
spellingShingle Towards the convergence of accounting treatment for intangible assets
Ramírez Córcoles, Yolanda
Intangible property
Accounting
Intangible assets
Accounting treatment
International Accounting Standards Board (IASB)
Financial Accounting Standards Board (FASB)
Spanish regulation
Béns immaterials
Comptabilitat
Àrees temàtiques de la UPC::Economia i organització d'empreses::Comptabilitat i control financer
title_short Towards the convergence of accounting treatment for intangible assets
title_full Towards the convergence of accounting treatment for intangible assets
title_fullStr Towards the convergence of accounting treatment for intangible assets
title_full_unstemmed Towards the convergence of accounting treatment for intangible assets
title_sort Towards the convergence of accounting treatment for intangible assets
dc.creator.none.fl_str_mv Ramírez Córcoles, Yolanda
author Ramírez Córcoles, Yolanda
author_facet Ramírez Córcoles, Yolanda
author_role author
dc.subject.none.fl_str_mv Intangible property
Accounting
Intangible assets
Accounting treatment
International Accounting Standards Board (IASB)
Financial Accounting Standards Board (FASB)
Spanish regulation
Béns immaterials
Comptabilitat
Àrees temàtiques de la UPC::Economia i organització d'empreses::Comptabilitat i control financer
topic Intangible property
Accounting
Intangible assets
Accounting treatment
International Accounting Standards Board (IASB)
Financial Accounting Standards Board (FASB)
Spanish regulation
Béns immaterials
Comptabilitat
Àrees temàtiques de la UPC::Economia i organització d'empreses::Comptabilitat i control financer
description 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.
publishDate 2010
dc.date.none.fl_str_mv 2010
2010-04-01
2010
2010-10-26
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
NA
http://purl.org/coar/version/c_be7fb7dd8ff6fe43
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/2099/9365
url https://hdl.handle.net/2099/9365
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial 3.0 Spain
http://creativecommons.org/licenses/by-nc/3.0/es/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial 3.0 Spain
http://creativecommons.org/licenses/by-nc/3.0/es/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Intangible Capital
publisher.none.fl_str_mv Intangible Capital
dc.source.none.fl_str_mv reponame:UPCommons. Portal del coneixement obert de la UPC
instname:Universitat Politècnica de Catalunya (UPC)
instname_str Universitat Politècnica de Catalunya (UPC)
reponame_str UPCommons. Portal del coneixement obert de la UPC
collection UPCommons. Portal del coneixement obert de la UPC
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1869404195915825152
score 15,301603

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