Procedure for the accounting record of Intangible Fixed Assets in entities
Keywords:
accounting, intangibleAbstract
The objective of this work is to establish the interpretation of the Cuban Accounting Standard No. 8 "Intangible Fixed Assets" and an accounting procedure for the accounting record of these assets in the entities.References
Asamblea Nacional del Poder Popular (1982): Ley No. 38 Ley de innovaciones y racionalizaciones.
Asamblea Nacional del Poder Popular (1997): Ley No. 14 Sobre derecho de Autor.
Asamblea Nacional del Poder Popular (2004): Ley No. 118 Ley de Inversión Extranjera
Consejo de Estado (1999): Decreto Ley No. 203 De marcas y otros signos distintivos
Consejo de Estado (2011): Decreto Ley No. 290 De las Invenciones y dibujos y modelos industriales
Consejo de Estado (2012): Decreto Ley No. 228 De las Indicaciones Geográficas
Consejo de Ministros (1984): Decreto No. 120 Reglamento de la Ley de innovadores y racionalizadores.
Ministerio de Finanzas y Precios (2003): Resolución 216 sobre el valor de los derechos de propiedad, usufructo, superficie u otros derechos reales.
Ministerio de Finanzas y Precios (2005): Resolución No. 235, modificada por la Resolución No. 386 – 2010, que estableció la estructura del Manual de Normas Cubanas de Información Financiera.
Ministerio de Finanzas y Precios (2012) Resolución No. 83, establece el mecanismo para la valuación de activos.
Ministerio de Finanzas y Precios (2016): Resolución No. 494 Nomenclador de cuentas para la actividad empresarial, las unidades presupuestadas de tratamiento especial y el sector cooperativo agropecuario y no agropecuario.
Ministerio de Finanzas y Precios (2018) Resolución No. 3 Norma Cubana de Contabilidad No. 8 Activos Fijos Intangibles.
Ministerio de Finanzas y Precios (2018): Resolución No. 100 modifica la Resolución No. 235 para facultar al Director de Política Contable a emitir interpretaciones y procedimientos contables para abordar temas en discusión y fijar una posición a tener del marco conceptual para la preparación y presentación de los Estados Financieros.

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Copyright (c) 2018 Beatriz Reyes Lamazares, Solange Mayra Pérez Gómez

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