La NIC 38 y el registro contable de los activos intangibles de las PYMES del sector manufacturero provincia del Tungurahua

Abstract

The IASB International Accounting Standards Board seeks to standardize financial information at the global level in order to compare the financial statements, the application of International Financial Reporting Standards (IFRS), in Ecuador entered into Valid in 2012 with transition period of 2011 decreed by the Superintendence of Companies, When applying IAS 38 requires companies to be more competitive even requiring them to handle similar financial information so that they can carry out marketing activities with any company in the world, international investors demand that the financial information used for their decisions be developed under Homogenous criteria at the global level, and not under accounting rules that can only be applied to a particular country. There is still a lack of knowledge about how to apply IAS 38, which prescribes the accounting treatment of intangible assets and establishes parameters for recognition and measurement, For the present investigation the methodology of exploratory, descriptive and field type was applied, with emphasis to the variables studied, directed to a population of 384 SME companies of the Manufacturing sector of the Province of Tungurahua, when applying the survey it was determined that Companies by continuing their normal accounting process by disregarding IAS 38, the financial statements presented lack veracity and reliability for decision-making.