INTANGIBLE ASSETS AND THE REASONABLENESS OF FINANCIAL STATEMENTS, CASE STUDY: STARTTHINGS S.A.S
Keywords:
Intangible Assets, IFRS for SMEs, financial information, fairness, softwareAbstract
DOI: https://doi.org/10.46296/yc.v10i19.0921
Abstract
Intangible assets constitute an important source of value for companies, especially those dedicated to technological development. This study analyzed the influence of Section 18 of the IFRS for SMEs on the fairness of the financial statements of STARTTHINKS S.A.S. The research was conducted using a qualitative approach, through semi-structured interviews and document review. The results showed that the DOBBY123 software is a strategic resource for the company due to its support of operations and the generation of economic benefits; however, it has not yet been recognized in the accounting records due to limitations related to its technical valuation and the definition of criteria for its recording. Although the company maintains controls that support the reliability of the financial information, the absence of this asset in the financial statements limits a more complete representation of its financial position. The proper application of Section 18 promotes a more transparent, reliable presentation that is more in line with the financial reality of technology companies.
Keywords: Intangible Assets, IFRS for SMEs, financial information, fairness, software.
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