Aplicación práctica de las Normas de Registro y Valoración 5 y 6: un caso de auditoría real en el área de capitalización de gastos de desarrollo

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.

 

Director

Martínez Blasco, Mónica

Degree

IQS SM - Master’s Degree in Auditing and Management Control

Date

2021-07-05