SciELO - Scientific Electronic Library Online

vol.12 número1La contabilidad ambiental como herramienta de gestión para el turismo sostenibleValores en el trabajo relacionados con la contratación de personal en empresas culiacanenses índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados



  • No hay articulos citadosCitado por SciELO

Links relacionados

  • No hay articulos similaresSimilares en SciELO


Cofin Habana

versión On-line ISSN 2073-6061


SUAREZ GUTIERREZ, Evelio; NAZCO FRANQUIZ, Berto M.  y  SARDUY QUINTANILLA, Abel. Countable Procedure for Assessing and Recognizing Copyright Intangible Assets in Cuban State Enterprises. Cofin [online]. 2018, vol.12, n.1, pp. 147-163. ISSN 2073-6061.

The present paper deals with the countable processing of copyright intangible assets (IA) in Cuban State Enterprises which manage internal systems of different institutions. Even though regulations establish registration according to production costs, or the development of those resources generated in the institutions, there are no tools for assessing them, or recognizing them in the financial statements. In that sense, the paper sets as its objective to present a procedure that meets such need. The relevance of such a procedure is given by the fact that it proposes the way to count economic actions during research and development to create intangible assets, besides; it provides the possibility to create new behaviors for countable professionals. The theoretical methods used were induction and deduction, abstraction and concretion, and analysis and synthesis. Through surveys, interviews, documental review, and scientific observation it was possible to know there is a poor organization of the business countable system, and that some managers and employees do not know certain aspects of the theme that is the object of study. Finally, the procedure that is consider being an applicable and established tool according to national legislations, was described.

Palabras clave : Intangible assets; enterprises; copyright.

        · resumen en Español     · texto en Español     · Español ( pdf )


Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License