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Cofin Habana
On-line version ISSN 2073-6061
Abstract
SUAREZ PUPO, Jannys et al. A Conceptual View on Valuation and Audit of Intangible Assets. Cofin [online]. 2020, vol.14, n.1 Epub May 14, 2020. ISSN 2073-6061.
This paper deals with intangible assets, especially intellectual capital, their historical background, and concepts. It discusses the world’s most used methods for valuating intangible assets. The results of a study of a performance audit aimed at auditing intangible assets, its objectives and procedures are presented, and some suggestions for internal control are made.
Keywords : intangible assets; audit; intellectual capital..