INTANGIBLE ASSETS AND THEIR VALUATION ACCORDING TO NIC38

Currently the treatment of intangible assets is a topic of great impact in the business world since intangible assets undoubtedly represent a strategic competitive advantage of an organization in relation to its peers.This study analyzed different criteria for measuring intangible assets in an organization which despite the complexity of having control over them is a priority to review the mechanisms of valuation of intellectual capital and the applicability of these elements according to IAS38.Subsequently the methodology used as well as the results obtained from the research were presented through a chronological table that allows to represent the evolution of thought in relation to intangible assets to later expose the conclusions to which it was possible to reach.