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THE INCIDENCE OF INTANGIBLE ASSETS IN THE STATEMENT OF FINANCIAL POSITION AND INCOME STATEMENT OF THE MANUFACTURING COMPANIES OF THE PHARMACEUTICAL SECTOR IN THE CITY OF CALI, DUE TO THE IMPLEMENTATION OF THE INTERNATIONAL ACCOUNTING STANDARDS NIC 38The value of intangible assets for the pharmaceutical sector of the producing companies does not have a relevant percentage participation in the value of their investments, with respect to the other assets, this apparently according to interviews because of two points: 1. because these companies are mostly subsidiaries of multinationals, which are the ones that centralize the development, recognition, measurement and disclosure of the value of trademarks, research, patent registrations and contracts; 2. the investments of intangible purchases, research and development are not a common practice in Colombia.
About the author
Ricardo Marin España, contabile pubblico laureato presso l'Universidad Cooperativa de Colombia, specialista in amministrazione aziendale presso l'Universidad San Buenaventura.
