This paper presents and systematizes the grounds of accounting method for the appraising of SMEs, in an analytical and synthetic way, according to their sequences it is also disclosed the way to use the accounting method to value the assets of the companies -by the accounting professional- taking into consideration the adjustments of the of assets ́ value in applying the international accounting standards relating to SMEs and the intangibles.The accounting method for valuing company assets has the feature of mobilizing all knowledge of the accounting discipline. This method puts into action the principles, rules, procedures and accounting techniques in order to appraise the assets of a company. The set of identified knowledge is taught in the professional training of the accountant, which predisposes and prepares this professional for the use of knowledge acquired as a method of valuing...

This paper presents and systematizes the grounds of accounting method for the appraising of SMEs, in an analytical and synthetic way, according to their sequences it is also disclosed the way to use the accounting method to value the assets of the companies -by the accounting professional- taking into consideration the adjustments of the of assets ́ value in applying the international accounting standards relating to SMEs and the intangibles.The accounting method for valuing company assets has the feature of mobilizing all knowledge of the accounting discipline. This method puts into action the principles, rules, procedures and accounting techniques in order to appraise the assets of a company. The set of identified knowledge is taught in the professional training of the accountant, which predisposes and prepares this professional for the use of knowledge acquired as a method of valuing...

La presente investigación “Vigencia del Método Contable para Valorizar el Patrimonio de las Empresas – Sector Textil Gamarra, Lima – Perú 2011– 2014” expone y sistematiza los fundamentos del Método Contable para la valorización de las empresas, de un modo analítico como sintético, en sus secuencias. Se expone la forma de utilizar el Método Contable para valorizar el patrimonio de las empresas, por parte del profesional contable, teniendo presente los ajustes al valor del patrimonio al aplicar las Normas Internacionales de Contabilidad referidas a las Pymes y a los intangibles. Se demuestra la vigencia y utilización del Método Contable al permitir la valorización del patrimonio de las empresas del Sector Textil de Gamarra, tomando en cuenta los incrementos o disminuciones del valor del patrimonio como consecuencia del efecto de las variaciones del valor de los intangi...