La Dificultad de Reconocer los Bienes Intangibles em la Contabilidad de la Empresa – El Caso del Capital Intelectual
António Carrizo Moreira 
1 and Maria José da Silva Faria2
1 University of Aveiro, Portugal
2 Instituto Superior da Maia, Portugal
To cite this text:
Moreira, A. C. & Faria, M. J. S. (2010), La Dificultad de Reconocer los Bienes Intangibles em la Contabilidad de la Empresa – El Caso del Capital Intelectual, Percursos & Ideias, Vol. 2, pp. 3-16.
Abstract
The article approaches the importance of intangible assets from two strands: that of the accountancy and that of the business firm. Its objective is to identify the main difficulties found by accountants in the evaluation of intangible assets and particularly of intellectual capital. The article has a strong theoretical focus and though it draws on the Portuguese accounting standards it focuses a more general business reality. Thus, in order to broaden its scope it incorporates references to international standards.
Keywords
Knowledge, Intellectual Capital, Accounting.