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Print version ISSN 0123-1472


RAMIREZ-GUTIERREZ, Zoraida  and  GOMEZ-SANCHEZ, Andrés Mauricio. Amount of Knowledge of the Adjective "Intangibles" and Its Relationship with the Identification, Recognition, Measurement, Valuation, and Disclosure of "Intangibles" in the Accounting Information of Companies in Popayan. A Descriptive and Econometric Analysis. Cuad. Contab. [online]. 2015, vol.16, n.40, pp.111-150. ISSN 0123-1472.

This reflection article aims to show by means of qualitative methodologies (Delphi methodology and case study) and quantitative (econometrics), the amount of knowledge it is had of the term or adjective intangible and its association with the identification, recognition, measurement, and valuation, to the effect of the disclosure of intangibles in the accounting and financial information of companies. By means of the Delphi methodology we generated empirical evidence, with the support of company owners, processors, and users of financial information, which, through case studies, is contrasted with the interviews and accounting information disclosed by commercial, industrial, and service companies in Popayan, Cauca. The objective of the field work is to relate the variables amount of knowledge of the adjective intangible with the degree of identification and recognition of intangibles in companies, with the objective of inquiring regarding the importance of their value generation, and thus, the imperative need to generate models that create possibilities for the systematization, measurement, and valuation of intangibles. This is a necessary and vital step for their disclosure in the financial and accounting information.

Keywords : Intangibles; accounting identification and recognition; accounting measurement and valuation; accounting disclosure; econometrics; Delphi methodology; case study.

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