DESARROLLO DE UN MODELO DE VALORACIÓN DE ACTIVOS TANGIBLES E INTANGIBLES ALINEADO A LA ISO 55000 DE GESTIÓN DE ACTIVOS

Abstract

The valuation of tangible and intangible assets provides relevant information to make the stakeholders aware of the organization status. It is therefore essential that this information is objective and to develop financial statements based in this information and aligned with existing standards. According to Amendola, L. (2011), asset management is "the management of tangible and intangible assets with an integrated approach to operate, maintenance, improve and adapt plants and infrastructure of an organization in order to create an environment that strongly support the enterprise objectives." According to the above definition, the valuation of tangible and intangible assets is fundamental to achieve strategic objectives of the organization, allowing the enabling areas to align with the core business of the company. This paper provides a comparative study on the main technical and economic indicators used for the valuation of tangible and intangible assets aligned to ISO 55000, based on which the asset valuation model presented has been developed.