<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2073-6061</journal-id>
<journal-title><![CDATA[Cofin Habana]]></journal-title>
<abbrev-journal-title><![CDATA[Cofin]]></abbrev-journal-title>
<issn>2073-6061</issn>
<publisher>
<publisher-name><![CDATA[Editorial UH]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2073-60612020000100003</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Valoración y auditoría de los activos intangibles. Una mirada conceptual]]></article-title>
<article-title xml:lang="en"><![CDATA[A Conceptual View on Valuation and Audit of Intangible Assets]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Suárez Pupo]]></surname>
<given-names><![CDATA[Jannys]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Romero Martínez]]></surname>
<given-names><![CDATA[Laura]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mauri Muñoz]]></surname>
<given-names><![CDATA[Daniel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Llanes Sánchez]]></surname>
<given-names><![CDATA[Jorge]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gutiérrez Echevarría]]></surname>
<given-names><![CDATA[Karen]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de La Habana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<volume>14</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2073-60612020000100003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2073-60612020000100003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2073-60612020000100003&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Este artículo expone un marco conceptual correspondiente a los activos intangibles. Partiendo de antecedentes históricos y de varios conceptos sobre el tema, se realiza un acercamiento al capital intelectual y a los modelos de valuación más utilizados en el mundo y, finalmente, se presentan resultados obtenidos en una investigación realizada acerca de la auditoría de desempeño dirigida a auditar los activos intangibles, sus objetivos, procedimientos, así como algunos apuntes hacia el control interno.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT This paper deals with intangible assets, especially intellectual capital, their historical background, and concepts. It discusses the world&#8217;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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[activos intangibles]]></kwd>
<kwd lng="es"><![CDATA[auditoría]]></kwd>
<kwd lng="es"><![CDATA[capital intelectual.]]></kwd>
<kwd lng="en"><![CDATA[intangible assets]]></kwd>
<kwd lng="en"><![CDATA[audit]]></kwd>
<kwd lng="en"><![CDATA[intellectual capital.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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