For the first time in an academic level, is proposing a universal model of organizational structure, in this case, Units Graduate UNMSM (and could not be otherwise, had to be the dean of American University) , which of course can be used or implemented not only in the UPG of our university, but in the Faculties, CEUPS, Research Institutes and all organic unity is academic or administrative. So what we are calling: Universal. State or public universities, including San Marcos University, can not escape the traditional, routine, to which it is used or the style and usage and style to plot structures, has remained unmovable, unchangeable, unchanged from decades ago. Peter F. Drucker said the only constant is change. But sometimes we forget. We got carried away by the routine. But our university has vision, has desires, is teleological, ie visa to distant future and, therefore, is constantly...

In this research, it signals a new World Ranking types of accounting that currently exist in the world. We do not know a rating as extensive and detailed as the one presented, the product of a long academic research. This classification should be the foundation and / or support of further work to be carried or led by other researchers in the field. This is a rather unique classification, unlike anything known today. This is the contribution to the School of Accounting and makes the world accounting to the business world.

Intangible assets are assets that generate and create value things. The product itself does not create value; the value is what gives the brand, reputation, corporate culture. Therefore, it is difficult that the current accounting can record these intangible assets, as it was not created and designed for it. Accounting is made to record tangible or material things, giving an economic value to such things. Would you sell your company for the amount that reflects the accounting? Surely the answer is NO, because there is any number of intangibles that will raise the sales price, that is what we call extra-value accounting. However, the accounting records some intangible assets, and these are a few: 1. Concessions 2. Science and Other Rights 3. Patents 4. Industrial Property (Brands) 5. Computer Programs (Software) 6. Development and operational costs 7. Formulas, designs and prototypes 8. R...

This investigation is the beginning of a long hard work, in which will make us know a more detailed classification of international accounting terminology. The second objet in a future the faculty of accounting sciences of the UNMSM (the first one, the best one and with the mayor prestige between other similar in the country), between his three academic of professionals, teach the class named international accounting terminology, in which the students learns history, characteristics, performance and other different groups or institutions internationals of accounting on the world. Little we know of them and if there is any studding of counting that does not know what happen in the world of counting, that is to say outside of the country, for sure will be in notable disadvantage with the others from a different counties.

This research mainly discusses the intangible assets of a company and its relationship with the Accounting Science. Traditional accounting is not yet able to record intangible assets, therefore, a drastic and substantial change in its procedures and regulations is necessary. Every day that passes, for a company or organization, intangible assets or increase its value up, whereas tangible as time goes on assets, are lost . There is an inverse relationship. On the other hand, accounting is dynamic, changing, therefore, must be adapted to the needs and requirements of the company, even at the cost of changing paradigms deeply rooted in many counters, instead of interpreting the business, are “more interested in perpetuating a practice that leaves them some dividends . “ They have forgotten that the current trend is to make a completely different accounts of both form and substance . We ...

Given the environment of the New Economy transactions and traditional accounting measures to account for these, by themselves, are not sufficient to represent the value of companies under current economic conditions. Often creates value even if it did not happen even any unusual transactions that are posted in business, sometimes enough expectations of future actions for the market value of the business is affected. Thus, more and more companies experience a difference between the results obtained using the approach of creating value and those obtained with the accounting approach of profitability and revenue generation, through a performance measurement system. We try to measure the performance of a company, or area management through measures not - financial, give us an indication (indicator) of the behavior (performance) of an organic unity in a given period. Of course, this model or ...

The question I asked myself was some time ago ...... “Who audits the accounting service or accounting staff ?”. This has been the trigger to make this re-search work. The accountant, accountant technician, bookkeeper, accounting assistant and many others working in an accounting department, we believe that doing their job properly, they have regulations and very clear and precise procedures to follow. But who makes you follow the accounting staff about their work, to know or meet, if truly compliance with the rules, the processes, procedures, and troubleshooting errors with feedback, the analysis difference, as well as accounting standards, among others.Sincerely believe that few organizations, companies and institutions that carry out an audit of quality accounting service.Accounting staff, bookkeeper or assistant, is evaluated by its results which are reflected in the reports, EE.F...

For the first time in an academic level, is proposing a universal model of organizational structure, in this case, Units Graduate UNMSM (and could not be otherwise, had to be the dean of American University) , which of course can be used or implemented not only in the UPG of our university, but in the Faculties, CEUPS, Research Institutes and all organic unity is academic or administrative. So what we are calling: Universal. State or public universities, including San Marcos University, can not escape the traditional, routine, to which it is used or the style and usage and style to plot structures, has remained unmovable, unchangeable, unchanged from decades ago. Peter F. Drucker said the only constant is change. But sometimes we forget. We got carried away by the routine. But our university has vision, has desires, is teleological, ie visa to distant future and, therefore, is constantly...

In this research, it signals a new World Ranking types of accounting that currently exist in the world. We do not know a rating as extensive and detailed as the one presented, the product of a long academic research. This classification should be the foundation and / or support of further work to be carried or led by other researchers in the field. This is a rather unique classification, unlike anything known today. This is the contribution to the School of Accounting and makes the world accounting to the business world.

Intangible assets are assets that generate and create value things. The product itself does not create value; the value is what gives the brand, reputation, corporate culture. Therefore, it is difficult that the current accounting can record these intangible assets, as it was not created and designed for it. Accounting is made to record tangible or material things, giving an economic value to such things. Would you sell your company for the amount that reflects the accounting? Surely the answer is NO, because there is any number of intangibles that will raise the sales price, that is what we call extra-value accounting. However, the accounting records some intangible assets, and these are a few: 1. Concessions 2. Science and Other Rights 3. Patents 4. Industrial Property (Brands) 5. Computer Programs (Software) 6. Development and operational costs 7. Formulas, designs and prototypes 8. R...

This investigation is the beginning of a long hard work, in which will make us know a more detailed classification of international accounting terminology. The second objet in a future the faculty of accounting sciences of the UNMSM (the first one, the best one and with the mayor prestige between other similar in the country), between his three academic of professionals, teach the class named international accounting terminology, in which the students learns history, characteristics, performance and other different groups or institutions internationals of accounting on the world. Little we know of them and if there is any studding of counting that does not know what happen in the world of counting, that is to say outside of the country, for sure will be in notable disadvantage with the others from a different counties.

This research mainly discusses the intangible assets of a company and its relationship with the Accounting Science. Traditional accounting is not yet able to record intangible assets, therefore, a drastic and substantial change in its procedures and regulations is necessary. Every day that passes, for a company or organization, intangible assets or increase its value up, whereas tangible as time goes on assets, are lost . There is an inverse relationship. On the other hand, accounting is dynamic, changing, therefore, must be adapted to the needs and requirements of the company, even at the cost of changing paradigms deeply rooted in many counters, instead of interpreting the business, are “more interested in perpetuating a practice that leaves them some dividends . “ They have forgotten that the current trend is to make a completely different accounts of both form and substance . We ...

Given the environment of the New Economy transactions and traditional accounting measures to account for these, by themselves, are not sufficient to represent the value of companies under current economic conditions. Often creates value even if it did not happen even any unusual transactions that are posted in business, sometimes enough expectations of future actions for the market value of the business is affected. Thus, more and more companies experience a difference between the results obtained using the approach of creating value and those obtained with the accounting approach of profitability and revenue generation, through a performance measurement system. We try to measure the performance of a company, or area management through measures not - financial, give us an indication (indicator) of the behavior (performance) of an organic unity in a given period. Of course, this model or ...

The question I asked myself was some time ago ...... “Who audits the accounting service or accounting staff ?”. This has been the trigger to make this re-search work. The accountant, accountant technician, bookkeeper, accounting assistant and many others working in an accounting department, we believe that doing their job properly, they have regulations and very clear and precise procedures to follow. But who makes you follow the accounting staff about their work, to know or meet, if truly compliance with the rules, the processes, procedures, and troubleshooting errors with feedback, the analysis difference, as well as accounting standards, among others.Sincerely believe that few organizations, companies and institutions that carry out an audit of quality accounting service.Accounting staff, bookkeeper or assistant, is evaluated by its results which are reflected in the reports, EE.F...