CONTABILIDAD DEL CAPITAL INTELECTUAL


Authors

  • TITO DUARTE
  • RAMON ELIAS JIMENEZ ARIAS
  • MYRIAM RUIZ TIBANÁ

Abstract

El capital intelectual es un valor intangible que debe incorporarse a los estados financieros, como parte de la generación de valor de todos los trabajadores de una organización. Existen algunos modelos que permiten cuantificarlo, aunque es preciso reconocer que debemos ahondar con más precisión con el objeto de contar con un mayor número de adeptos a esta importante referencia.

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Published

2007-01-08

How to Cite

DUARTE, T. ., JIMENEZ ARIAS, R. . E. ., & RUIZ TIBANÁ, M. . (2007). CONTABILIDAD DEL CAPITAL INTELECTUAL. Scientia Et Technica, 1(35). Retrieved from https://revistas.utp.edu.co/index.php/revistaciencia/article/view/5431

Issue

Vol. 1 No. 35 (2007)

Section

Industrial

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