Author Marín Armengod, Daniel |
Abstract In this dissertation we work on a real case of auditing that has been faced during the curricular practices of the Master on assessment and auditing in the Research and Development area and a case is proposed based on this. The accounting regulations on which this work is based is the General Accounting Plan (2008) and the ICAC Resolution on Intangible Assets (2013). A resolution is presented to the proposed case in which it is analyzed how the audit deals with a valuation of these types of assets, adapting the regulations to the information provided by the company. |
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Director Martínez Blasco, Mónica |
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Degree IQS SM - Master’s Degree in Auditing and Management Control |
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Date 2021-07-05
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