Browsing Contabilidad y Negocios by Author "López Ávila, César Omar"
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El tratamiento contable de los intangibles: estudio exploratorio en el sector de tecnologías de la información
Pontet Ubal, Norma; López Ávila, César Omar; Volpi Suárez, Lourdes Yvonne (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2013-02-27)In the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement ...