Examinando por Autor "Castro Garzón, César Ricardo"
Mostrando 1 - 1 de 1
Resultados por página
Opciones de ordenación
Ítem Modelos de valoración de activos intangibles adecuados a las condiciones de las medianas y pequeñas empresas en Colombia(Universidad EAFIT, 2024) Castro Garzón, César Ricardo; Sánchez Ribero, Gustavo AlbertoThis work addresses the issue of the valuation of intangible assets for Small and Medium-sized Enterprises in Colombia (SMEs). In emerging economies, the same as Colombian Economy, there are many restrictions and limitations of information, difficulties in making market comparisons and lack of development of the Capital markets, which mean that most of the proposed methods for valuation of intangible assets cannot be applied in an efficient manner, basis on an objective, verifiable and public Corporate Financial information. Within the approach that was used to develop this study, those methods whose information and valuation needs did not depend on subjective evaluations, detailed and privileged information of the enterprises and financial indexes with tiny local development were selected. Those methods were selected within the great taxonomy of intangible valuation methods that exist and, that would allow not only to value the companies themselves, but also within the economic sector where they are developed. All this on an average annual basis of information of more than 16,800 SMEs in Colombia for the years 2020 to 2023. Finally, it is important to mention that there is no single method for the valuation of intangible assets (IA), undoubtedly valid for any company and for all circumstances. The contribution of this work allows an acceptable approach adjusted to the conditions of SMEs in Colombia, for the valuation of these assets.