Análisis comparativo de los activos intangibles según la NIC38 y los artículos 66 y 67 del Decreto 2649 de 19931

From a theoretical point of view, the aim of this article is to show the main similarities and differences between the International Accounting Standard (IAS) 38: Intangible Assets and the Decree 2649 of 1993, considering the huge amount of guidelines that it can cover. In order to explain the simil...