VALIDITY OF THE ACCOUNTING METHOD TO APPRAISE THE ASSETS OF SMES
DOI:
https://doi.org/10.15381/quipu.v24i45.12463Keywords:
Accounting method, assets, small businesses, intangible assets, valuation of assetsAbstract
This paper presents and systematizes the grounds of accounting method for the appraising of SMEs, in an analytical and synthetic way, according to their sequences it is also disclosed the way to use the accounting method to value the assets of the companies -by the accounting professional- taking into consideration the adjustments of the of assets ́ value in applying the international accounting standards relating to SMEs and the intangibles.The accounting method for valuing company assets has the feature of mobilizing all knowledge of the accounting discipline. This method puts into action the principles, rules, procedures and accounting techniques in order to appraise the assets of a company. The set of identified knowledge is taught in the professional training of the accountant, which predisposes and prepares this professional for the use of knowledge acquired as a method of valuing the assets of the companies.Finally, it is concluded that there is a validity and recognition of the general accounting method for valuing the assets of companies, and by other methods as a reference.
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2016 Ángel Roberto Salazar Frisancho
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
AUTHORS RETAIN THEIR RIGHTS:
a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.
b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .
c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).
