Publication: Las empresas del IBEX 35: su capital intangible y diversidad corporativa
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2020-10-08
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Universidad Complutense de Madrid
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Abstract
El concepto de activos intangibles no es un tema reciente en el entorno empresarial. Sin embargo, su medición y relevancia ha adquirido más fuerza que los activos tangibles en la actualidad. De hecho, los activos intangibles representan el 80 por ciento del valor de la empresa (Jarboe, 2015). Dentro del grupo de los activos intangibles se encuentran algunos recursos como software o patentes, que son reconocidos por los estándares contables mundiales y los reguladores financieros globales. Pero otros tipos de activos intangibles no son mencionados por ellos. No obstante, cumplen con los requisitos para ser considerados activos de esta naturaleza, ya que pueden medirse, evaluarse, proporcionan beneficios a largo plazo y su beneficio es económico y de reputación. Pueden definirse como activos de acuerdo con los principales requisitos de los intangibles: los activos como identidad corporativa, cultura corporativa, marca, la sostenibilidad, el liderazgo, la reputación son medibles, proporcionan beneficios económicos y son un valor de negocio a largo plazo...
The concept of the intangible asset is not a recent subject in the business environment. However, its measurement and relevance have taken more strength than tangible assets currently. Indeed, the intangible assets represent the 80 per cent of the value of the company (Jarboe, 2015). Adding, within this group of assets, there are resources as software or patents which are acknowledged as such by global accounting standards and international financial regulators. However, they do not mention other kind of intangible assets. Nonetheless, they fulfil the requirements to be assets of this nature. They can be measured, assessed, they provide benefits in a long term period and their profit is not only reputational but also economic. They can be defined like assets according to the main requirements of the intangibles: assets as corporate identity, corporate culture, brand, sustainability, leadership or reputation are measurable, provide economic profit and will take part of business benefit in a long term period...
The concept of the intangible asset is not a recent subject in the business environment. However, its measurement and relevance have taken more strength than tangible assets currently. Indeed, the intangible assets represent the 80 per cent of the value of the company (Jarboe, 2015). Adding, within this group of assets, there are resources as software or patents which are acknowledged as such by global accounting standards and international financial regulators. However, they do not mention other kind of intangible assets. Nonetheless, they fulfil the requirements to be assets of this nature. They can be measured, assessed, they provide benefits in a long term period and their profit is not only reputational but also economic. They can be defined like assets according to the main requirements of the intangibles: assets as corporate identity, corporate culture, brand, sustainability, leadership or reputation are measurable, provide economic profit and will take part of business benefit in a long term period...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias de la Información, leída el 28-11-2019