Resumen

LOPEZ, María de los Ángeles et al. Activos intangibles: Revisión del marco normativo contable nacional e internacional. Escr. Contab. Adm. [online]. 2013, vol.4, n.2, pp. 55-89. ISSN 1853-2055.

Because of the transformation introduced for the scientific and technology advances in the firms, the intangibles assets (IA) show a meaningful participation in the firm's value. From an accounting perspective, exiting different approach over its acknowledgement, measurement and disclosure, and as a consequence of the exposed idea, this paper proposes a comparative and pedagogical study about argentinian and international accounting standards linked whit the IA. And it structures as follows: In the first paRT conceptualizes and introduces the meaningful of IA. The second, third and fourth paRT studying, in a comparative way, the treatment gave for national and international norms. Finally exposes the main conclusions.

Palabras llave : Intangible Assets; Accounting Standards; Comparative Study.