Publicación:

Análisis de los activos intangibles - NIC 38 sector de las telecomunicaciones en Colombia

Resumen

This paper intends to analyze the reports of the financial information of the intangible assets under IFRS in the companies of the telecommunications sector in Colombia. The document uses a quantitative methodology based on its objectives. With the financial information obtained, the most important impacts within this recognition process are observed in the convergence to IFRS for the telecommunications sector and within the findings found are related to the application of the greater value of intangibles against the equity or the income, there is no use of the uniform useful life in the intangible assets to be amortized and that intangible assets were removed from previous periods, without carrying out a prior analysis in relation to whether or not there are future economic benefits for the companies studied.