Proposed Cuban Accounting Standard for Intangible Fixed Assets

Authors

  • Yunier Guevara Díaz Ministry of Finance and Prices
  • Beatriz Reyes Lamazares Ministry of Finance and Prices

Keywords:

intangible, assets, accounting, amortization

Abstract

The present work is a proposal of Cuban Norm of Accounting that establishes the bases for the recognition and countable processing of an Intangible Fixed asset for the entities; his form of amortization and the criteria of definition of the same ones: He helps to achieve a uniform accounting and to his reasonable presentation in the financial condi-tions. It is of application to all the economic entities taken root in the national territory and it is recounted not quantifiable assets physically since they lack materiality or corpo-real substance, but that they produce or can produce a financial gain to the entity in future periods.

Author Biographies

Yunier Guevara Díaz, Ministry of Finance and Prices

Licenciado en Contabilidad y Finanzas en el año 2016, miembro de la Asociación Nacional de Economista y Contadores de Cuba, ha participado en eventos de la ANEC del Ministerio de Finanzas y precios obteniendo la calificación de Relevante. Actualmente se desempeña como Sistematizador Global del Ministerio de Finanzas y Precios.

Beatriz Reyes Lamazares, Ministry of Finance and Prices

Licenciada en Contabilidad en la Universidad de La Habana en el año 1985 y Máster en Contabilidad en el año 2005. Es la vicepresidenta para Actividades Científicas de la Asociación Nacional de Economista y Contadores de Cuba del Ministerio de Finanzas y Precios.  Ha participado en varios Eventos de la ANEC y de la Mujer Economista obteniendo la calificación de Relevante y Destacado. Es miembro de Honor de la Asociación Nacional de Economista y Contadores de Cuba. Actualmente se desempeña como Sistematizador Superior Global del Ministerio de Finanzas y Precios.

References

Consejo de Normas Internacionales de Contabilidad. (2016). Norma Internacional de Contabilidad 38 Activos Intangibles. Londres: IASC.

del Toro Ríos, J. (10 de Mayo de 2016). Retos y perspectivas de la Contabilidad Gubernamental en el modelo económico cubano. 10mo Congreso Internacional de Educación Superior - IX TALLER SOBRE ECONOMÍA Y FINANCIAMIENTO DE LA EDUCACIÓN SUPERIOR. La Habana: Ministerio de Educación Superior. Recuperado el 10 de mayo de 2017, de https://www.researchgate.net/publication/306098346_RETOS_Y_PERSPECTIVAS_DE_LA_CONTABILIDAD_GUBERNAMENTAL_EN_EL_MODELO_ECONOMICO_CUBANO

Ministerio de Finanzas y Precios. (2005). Resolución No. 235 Sobre las Normas Cubanas de Información Financieras (Vol. Gaceta Oficial No. 67 Ordinaria de 21 de diciembre de 2005). (M. d. Justicia, Ed.) La Habana, Cuba: Gaceta Oficial de la República.

Ministerio de Finanzas y Precios. (2016). Resolución No. 494 Clasificador de Cuentas para la actividad empresarial (Vol. Gaceta Oficial No. 39 Extraordinaria de 5 de diciembre de 2016). (M. d. Justicia, Ed.) La Habana, Cuba: Gaceta Oficial de la República.

Ministerio de Finanzas y Precios. (2016). Resolución No. 500 Nomenclador de cuentas actividad presupuestada (Vol. Gaceta Oficial No. 4 Ordinaria de 2 de febrero de 2017). (M. d. Justicia, Ed.) La Habana, Cuba: Gaceta Oficial de la República.

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Published

29-12-2017

How to Cite

Guevara Díaz, Y., & Reyes Lamazares, B. (2017). Proposed Cuban Accounting Standard for Intangible Fixed Assets . Cuban Magazine of Finance and Prices, 1(4), 8–27. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/03_V1N42017_YGDyBRL

Issue

Vol. 1 No. 4 (2017): octubre - diciembre

Section

Research articles

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