DEBATE DE LA UTILIDAD DE LA INFORMACIóN CONTABLE SOBRE INTANGIBLES

Globalization and economic development have led to the study of new ways of creating income and wealth of business and in its communication with the aim of meeting the needs of groups interested in obtaining information relevant and useful for their decision making. We propose to study the usefulness of accounting information for decision-making of their primary users, focusing on the specific case of the hidden intangibles that do not appear in the financial statements and are able to create value-added production. Following the literature review, we show in favor of including intangible accounting information from legal and voluntary information with other companies to reflect fairly the assets, financial condition and results, confirming the usefulness of this information to all interested users.