出版社：Conferencia Academica Permanente de Investigacion Contable
摘要：The goal of this study is to know, from the normative perspective and its general perception, the opinion of the
accounting experts, about the intangibles in Chile; given that, on one hand the importance and necessity of information in
national and international context; and on the other hand, the actual lack of information of this nature in the Financial Statements.
The methodology was to survey: (1) Universities, (2) audit firms, (3) regulators and (4) private firms; with expertise in setting,
practicing and studying accounting standard. They are called “Accounting Experts”. As a general conclusion, it is possible to
say that the accounting experts stayed conservatives in some topics, and in others it is possible to see a change in their vision
oriented to the actual modification of international accounting standards (IASB).
关键词：Intangible, Accounting Experts, Accounting Standard
