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EL INTANGIBLE COMO PROBLEMA CONCEPTUAL Y LA FICCIÓN DEL VALOR RAZONABLE

Intangible assets as a conceptual problem and the fiction of fair value (in Spanish)

Alfonso Galindo Lucas

MPRA Paper from University Library of Munich, Germany

Abstract: In an institutional framework, intangible Asset Accountancy is a convenient thing for business, but it does not necessarily find a worth theoretical justification. Within perfect information and continuous activity assumptions, it remains demonstrated that the concept of intangible stands for a theoretical problem. In real life, where sometimes information does not exists at all, neither take place other theoretical assumptions, “reasonable value” assessment for those assets becomes an accountant fiction (and a fiscal one) . Another famous problem, that one of fixed capital, concurs with the theoretical idea of none of businesses being profitable.

Keywords: Activos intangibles; valor razonable; empresa en funcionamiento; rentabilidad; problemas de información; mercado (search for similar items in EconPapers)
JEL-codes: B41 B59 D01 D53 M19 M41 (search for similar items in EconPapers)
Date: 2007-02-12, Revised 2007
New Economics Papers: this item is included in nep-acc and nep-soc
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Published in Contribuciones a la Economía (2007): pp. 1-15

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Journal Article: El intangible como problema conceptual y la ficción del valor razonable (2007) Downloads
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