Arnaldo HELI Solano-Ruiz

Arnaldo HELI Solano-Ruiz
Autonomous University of Bucaramanga | UNAB · Facultad de Ciencias Económicas y Contables

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The information provided by the accounting information system (or financial accounting) is focused primarily on measuring the tangible or physical. However, more insistently, investors seek to assess the intangible capital in the new economy. To do this, they rely on financial reports either required by law or voluntarily prepared, which they publi...