Publicación: Guía para la medición y el reconocimiento de los activos intangibles, grupo 2 NIIF para Pymes
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Currently, Colombia is in the period of application of the International Financial Reporting Standards (IFRS), which are aimed at transparency and homogeneity in financial statements worldwide, these standards have taken an important place in the accounting field in which we move, because they bring significant changes in the interpretation and presentation of financial information. Through Decree 2548 of December 12, 2014, the (Ministry of Finance and Public Credit, 2014) established Article 165 of Law 1607 of 2012, which states that: During the first 4 years of application of the IFRS, taxpayers must prepare their tax information according to the norms of Decrees 2649 and 2650 of 1993. That is to say, that in order to arrange the figures that are generated for tax purposes, they must choose to carry a book tributary or a system of registration of differences. In the present investigation reference is made to the Recognition and Measurement of Intangible Assets for Small and Medium Enterprises belonging to group 2 of the IFRS, regulated in decree 3022 of December 2013 (Ministry of Commerce and Tourism, 2013), based on a descriptive and explanatory methodology whose function is to clarify the conceptualization of the terms contained in IAS 38 Intangible Assets. Therefore, the scope of this project is to determine the criteria for recognition and measurement of intangible assets in the convergence of financial statements.