Resumen

RAMIREZ-GUTIERREZ, Zoraida  y  GOMEZ-SANCHEZ, Andrés Mauricio. A theoretical Approach to Accounting Measurement and Valuation Models on an Immaterial Economy. Cuad. Contab. [online]. 2013, vol.14, n.35, pp.747-780. ISSN 0123-1472.

This reflection article is focused on presenting a theoretical overview of the main tensions regarding measurement and valuation which have prompted discussion throughout the history of disciplines like economy and accounting. It intends to uncover the overbearing need for accounting to embrace the reality of the new economy and evidence it through financial on non-financial reports-assisted by a diversity of tempered models of today-in form of acknowledgement, measurement, valuation and reveal of immaterial-nature assets, which have characteristics of their own and are different from material or tangible goods. It is pretended to conceive a theoretical framework towards future trends on accounting, linked to entrepreneurial dynamics of new economies and the way of representing goods originated from them.

Palabras clave : Immaterial economy; intangible assets; accounting valuation; accounting measurement; intellectual capital; Economics; History; economic theory; information economics; financial accounting; multidimensional; business valuation.

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