{"id":4087,"date":"2022-07-26T00:00:00","date_gmt":"2022-07-25T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/intangible-assets-frs-102-at-a-glance\/"},"modified":"2023-09-25T18:56:44","modified_gmt":"2023-09-25T17:56:44","slug":"activos-intangibles-frs-102-de-un-vistazo","status":"publish","type":"post","link":"https:\/\/well-tax.com\/es\/intangible-assets-frs-102-at-a-glance\/","title":{"rendered":"Activos intangibles FRS 102 - De un vistazo"},"content":{"rendered":"<p>Un activo inmaterial debe cumplir la definici\u00f3n de activo para poder registrarse en el balance. El Glosario de la NIF 102 define un <u>activo<\/u> como sigue: \"un recurso controlado por la entidad como resultado de sucesos pasados y del que se espera que fluyan a la entidad beneficios econ\u00f3micos futuros\". La palabra \"poseer\" y la noci\u00f3n de \"propiedad\" no se mencionan en la definici\u00f3n. En su lugar, el t\u00e9rmino \"control\" se ilustra en el concepto.<\/p>\n<p>Para dividir los activos se pueden utilizar dos categor\u00edas: tangibles e intangibles. Un activo no financiero identificable sin sustancia f\u00edsica se describe como un <u>activo inmaterial<\/u> en el p\u00e1rrafo 18.2 de la NIF 102. El fondo de comercio, el capital de marca, la propiedad intelectual como las patentes, la investigaci\u00f3n y el desarrollo y las licencias son los tipos m\u00e1s comunes de activos inmateriales.<\/p>\n<p>Seg\u00fan la NIF 102:18.8, si se cumple cada uno de los tres requisitos enumerados a continuaci\u00f3n, se reconocer\u00e1n los activos intangibles adquiridos a trav\u00e9s de una combinaci\u00f3n de negocios:<\/p>\n<ul>\n<li>Dado que el coste o valor del activo puede determinarse con precisi\u00f3n, y el <u>reconocimiento<\/u> es probable que la entidad reciba los beneficios econ\u00f3micos futuros previstos atribuibles al activo;<\/li>\n<li>El activo inmaterial se deriva de <u>derechos contractuales u otros derechos legales<\/u>y;<\/li>\n<li>Es <u>separable <\/u>si puede venderse, transferirse, licenciarse, alquilarse o intercambiarse por separado o en combinaci\u00f3n con un contrato, activo o pasivo relacionado.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>A menos que el elemento cumpla la definici\u00f3n de activo inmaterial, exista una expectativa razonable de beneficios econ\u00f3micos futuros del activo y el coste del activo pueda medirse de forma fiable, el gasto correspondiente a un elemento inmaterial se reconoce como gasto. Los activos inmateriales se clasifican en dos tipos: adquiridos y generados internamente. Los activos inmateriales adquiridos reciben un tratamiento contable similar al de los activos materiales, capitaliz\u00e1ndose el precio de compra. Sin embargo, la contabilizaci\u00f3n de los activos creados internamente requiere m\u00e1s consideraci\u00f3n.<\/p>\n<p>Los gastos de investigaci\u00f3n y desarrollo se clasifican como activos inmateriales generados internamente y, como tales, deben cumplir determinados criterios para su reconocimiento, tanto seg\u00fan las normas brit\u00e1nicas como las internacionales. No es posible capitalizar los gastos de investigaci\u00f3n, esto se debe a la incapacidad de la entidad para demostrar la existencia de un activo inmaterial que con toda probabilidad producir\u00e1 beneficios econ\u00f3micos futuros durante la fase de investigaci\u00f3n del proyecto. En consecuencia, todos los gastos de investigaci\u00f3n se amortizan en la cuenta de p\u00e9rdidas y ganancias a medida que se incurren.<\/p>\n<p>En cambio, si se cumplen los siguientes requisitos, es posible aplazar los gastos de desarrollo y trasladarlos como activo inmaterial con arreglo a la norma SSAP 13: el proyecto es t\u00e9cnicamente factible, comercialmente viable y tiene un alcance claramente definido. Tambi\u00e9n se espera que sus ingresos previstos superen su coste estimado y que disponga de los recursos necesarios para completarse. Una vez capitalizados los costes de desarrollo, el activo debe amortizarse a lo largo de su vida finita seg\u00fan el concepto de devengo. La amortizaci\u00f3n no puede comenzar hasta que se haya iniciado la producci\u00f3n comercial. Al final de cada ejercicio contable, cada proyecto de desarrollo debe revisarse para garantizar que se siguen cumpliendo los criterios de reconocimiento. Si los criterios dejan de cumplirse, los costes previamente capitalizados deben amortizarse inmediatamente en la cuenta de p\u00e9rdidas y ganancias.<\/p>\n<p>Por lo que respecta a la amortizaci\u00f3n, ning\u00fan activo inmaterial puede tener una vida \u00fatil indefinida con arreglo a la NIF 102. Cuando se crea un activo intangible como resultado de un contrato u otro derecho legal, la vida \u00fatil de ese activo no puede exceder la duraci\u00f3n de esos derechos. No obstante, puede ser m\u00e1s corta si la entidad tiene la intenci\u00f3n de utilizar el activo intangible durante un per\u00edodo m\u00e1s breve. En circunstancias excepcionales, la NIF 102 limita la amortizaci\u00f3n a diez a\u00f1os. Supongamos que la direcci\u00f3n puede aportar pruebas en apoyo de su estimaci\u00f3n de la vida \u00fatil de un activo intangible, que podr\u00eda razonablemente tener una duraci\u00f3n superior a diez a\u00f1os. En ese caso, el inmovilizado intangible puede amortizarse a lo largo de ese periodo.<\/p>\n<p>\u00a0<\/p>\n<p>Camilla Formicola<\/p>\n<p>Foto de\u00a0<a href=\"https:\/\/unsplash.com\/@ikukevk?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Kevin Ku<\/a>\u00a0en\u00a0<a href=\"https:\/\/unsplash.com\/s\/photos\/website?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Unsplash<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>An intangible asset must meet the definition of an asset to be recorded on the balance sheet. The FRS 102 Glossary defines an &#8216;asset&#8217; as follows: &#8220;a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.&#8221; The word &#8220;own&#8221; and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4087","post","type-post","status-publish","format-standard","hentry","category-general-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Intangible Assets FRS 102 - At a glance - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/es\/activos-intangibles-frs-102-de-un-vistazo\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Intangible Assets FRS 102 - At a glance - WellTax\" \/>\n<meta property=\"og:description\" content=\"An intangible asset must meet the definition of an asset to be recorded on the balance sheet. The FRS 102 Glossary defines an &#8216;asset&#8217; as follows: &#8220;a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.&#8221; The word &#8220;own&#8221; and [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/well-tax.com\/es\/activos-intangibles-frs-102-de-un-vistazo\/\" \/>\n<meta property=\"og:site_name\" content=\"WellTax\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/welltaxlimited\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-25T23:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-25T17:56:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/10\/preview.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marcello Silvestri\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marcello Silvestri\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/intangible-assets-frs-102-at-a-glance\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/intangible-assets-frs-102-at-a-glance\\\/\"},\"author\":{\"name\":\"Marcello Silvestri\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/bd034ad4413d54a60f75e4aad6ff212b\"},\"headline\":\"Intangible Assets FRS 102 &#8211; At a glance\",\"datePublished\":\"2022-07-25T23:00:00+00:00\",\"dateModified\":\"2023-09-25T17:56:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/intangible-assets-frs-102-at-a-glance\\\/\"},\"wordCount\":646,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"articleSection\":[\"General News\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/intangible-assets-frs-102-at-a-glance\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/intangible-assets-frs-102-at-a-glance\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/intangible-assets-frs-102-at-a-glance\\\/\",\"name\":\"Intangible Assets FRS 102 - At a glance - WellTax\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#website\"},\"datePublished\":\"2022-07-25T23:00:00+00:00\",\"dateModified\":\"2023-09-25T17:56:44+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/intangible-assets-frs-102-at-a-glance\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/intangible-assets-frs-102-at-a-glance\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/intangible-assets-frs-102-at-a-glance\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/well-tax.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"General News\",\"item\":\"https:\\\/\\\/well-tax.com\\\/category\\\/general-news\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Intangible Assets FRS 102 &#8211; At a glance\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#website\",\"url\":\"https:\\\/\\\/well-tax.com\\\/\",\"name\":\"WellTax\",\"description\":\"Accountants and Tax Advisors in UK and UAE\",\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/well-tax.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\",\"name\":\"WellTax\",\"url\":\"https:\\\/\\\/well-tax.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/favicon.svg\",\"contentUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/favicon.svg\",\"width\":40,\"height\":35,\"caption\":\"WellTax\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/welltaxlimited\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/bd034ad4413d54a60f75e4aad6ff212b\",\"name\":\"Marcello Silvestri\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g\",\"caption\":\"Marcello Silvestri\"},\"sameAs\":[\"https:\\\/\\\/well-tax.com\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Activos intangibles FRS 102 - De un vistazo - WellTax","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/well-tax.com\/es\/activos-intangibles-frs-102-de-un-vistazo\/","og_locale":"es_ES","og_type":"article","og_title":"Intangible Assets FRS 102 - At a glance - WellTax","og_description":"An intangible asset must meet the definition of an asset to be recorded on the balance sheet. The FRS 102 Glossary defines an &#8216;asset&#8217; as follows: &#8220;a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.&#8221; The word &#8220;own&#8221; and [&hellip;]","og_url":"https:\/\/well-tax.com\/es\/activos-intangibles-frs-102-de-un-vistazo\/","og_site_name":"WellTax","article_publisher":"https:\/\/www.facebook.com\/welltaxlimited\/","article_published_time":"2022-07-25T23:00:00+00:00","article_modified_time":"2023-09-25T17:56:44+00:00","og_image":[{"width":1200,"height":675,"url":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/10\/preview.jpg","type":"image\/jpeg"}],"author":"Marcello Silvestri","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Marcello Silvestri","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/well-tax.com\/intangible-assets-frs-102-at-a-glance\/#article","isPartOf":{"@id":"https:\/\/well-tax.com\/intangible-assets-frs-102-at-a-glance\/"},"author":{"name":"Marcello Silvestri","@id":"https:\/\/well-tax.com\/#\/schema\/person\/bd034ad4413d54a60f75e4aad6ff212b"},"headline":"Intangible Assets FRS 102 &#8211; At a glance","datePublished":"2022-07-25T23:00:00+00:00","dateModified":"2023-09-25T17:56:44+00:00","mainEntityOfPage":{"@id":"https:\/\/well-tax.com\/intangible-assets-frs-102-at-a-glance\/"},"wordCount":646,"commentCount":0,"publisher":{"@id":"https:\/\/well-tax.com\/#organization"},"articleSection":["General News"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/well-tax.com\/intangible-assets-frs-102-at-a-glance\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/well-tax.com\/intangible-assets-frs-102-at-a-glance\/","url":"https:\/\/well-tax.com\/intangible-assets-frs-102-at-a-glance\/","name":"Activos intangibles FRS 102 - De un vistazo - WellTax","isPartOf":{"@id":"https:\/\/well-tax.com\/#website"},"datePublished":"2022-07-25T23:00:00+00:00","dateModified":"2023-09-25T17:56:44+00:00","breadcrumb":{"@id":"https:\/\/well-tax.com\/intangible-assets-frs-102-at-a-glance\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/well-tax.com\/intangible-assets-frs-102-at-a-glance\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/well-tax.com\/intangible-assets-frs-102-at-a-glance\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/well-tax.com\/"},{"@type":"ListItem","position":2,"name":"General News","item":"https:\/\/well-tax.com\/category\/general-news\/"},{"@type":"ListItem","position":3,"name":"Intangible Assets FRS 102 &#8211; At a glance"}]},{"@type":"WebSite","@id":"https:\/\/well-tax.com\/#website","url":"https:\/\/well-tax.com\/","name":"WellTax","description":"Contables y asesores fiscales en el Reino Unido y los EAU","publisher":{"@id":"https:\/\/well-tax.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/well-tax.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/well-tax.com\/#organization","name":"WellTax","url":"https:\/\/well-tax.com\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/well-tax.com\/#\/schema\/logo\/image\/","url":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/favicon.svg","contentUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/favicon.svg","width":40,"height":35,"caption":"WellTax"},"image":{"@id":"https:\/\/well-tax.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/welltaxlimited\/"]},{"@type":"Person","@id":"https:\/\/well-tax.com\/#\/schema\/person\/bd034ad4413d54a60f75e4aad6ff212b","name":"Marcello Silvestri","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4cc0261546971fc5150e4e867d3684b366975b4f61006d3aa04e69f38a2753b3?s=96&d=mm&r=g","caption":"Marcello Silvestri"},"sameAs":["https:\/\/well-tax.com"]}]}},"_links":{"self":[{"href":"https:\/\/well-tax.com\/es\/wp-json\/wp\/v2\/posts\/4087","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/well-tax.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/well-tax.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/well-tax.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/well-tax.com\/es\/wp-json\/wp\/v2\/comments?post=4087"}],"version-history":[{"count":1,"href":"https:\/\/well-tax.com\/es\/wp-json\/wp\/v2\/posts\/4087\/revisions"}],"predecessor-version":[{"id":4232,"href":"https:\/\/well-tax.com\/es\/wp-json\/wp\/v2\/posts\/4087\/revisions\/4232"}],"wp:attachment":[{"href":"https:\/\/well-tax.com\/es\/wp-json\/wp\/v2\/media?parent=4087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/well-tax.com\/es\/wp-json\/wp\/v2\/categories?post=4087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/well-tax.com\/es\/wp-json\/wp\/v2\/tags?post=4087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}