{"id":187123,"date":"2026-06-30T11:24:30","date_gmt":"2026-06-30T11:24:30","guid":{"rendered":"https:\/\/raed.academy\/?p=187123"},"modified":"2026-06-30T11:25:59","modified_gmt":"2026-06-30T11:25:59","slug":"com-quantificar-el-valor-intangible-i-extracomptable-duna-empresa","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/com-quantificar-el-valor-intangible-i-extracomptable-duna-empresa\/","title":{"rendered":"Com quantificar el valor intangible i extracomptable d&#8217;una empresa"},"content":{"rendered":"<div id=\"attachment_180827\" style=\"width: 610px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-180827\" class=\"wp-image-180827 size-full\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2026\/02\/Agustin-Moreno-Ruz-1.67.webp\" alt=\"Agust\u00edn Moreno Ruz\" width=\"600\" height=\"360\" srcset=\"https:\/\/raed.academy\/wp-content\/uploads\/2026\/02\/Agustin-Moreno-Ruz-1.67.webp 600w, https:\/\/raed.academy\/wp-content\/uploads\/2026\/02\/Agustin-Moreno-Ruz-1.67-440x264.webp 440w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><p id=\"caption-attachment-180827\" class=\"wp-caption-text\">Dr. Agust\u00edn Moreno Ruz<\/p><\/div>\n<p><strong>Agust\u00edn Moreno Ruz<\/strong>, professor de la Facultat d&#8217;Economia i Empresa de la<strong> Universitat de Barcelona<\/strong> i col\u00b7laborador habitual de la<strong> Reial Acad\u00e8mia Europea de Doctors<\/strong> (RAED), ha publicat al prestigi\u00f3s segell editorial <strong>Aranzadi<\/strong> la monografia <strong>&#8220;Cuantificaci\u00f3n de los valores de la empresa de origen intangible extracontable&#8221;<\/strong>, en la qual aborda de forma sistem\u00e0tica la quantificaci\u00f3 i gesti\u00f3 dels valors d&#8217;empresa d&#8217;origen intangible i extracomptable, amb especial focus al fons de comer\u00e7 intern, que ha abordat en diversos estudis. De fet, la publicaci\u00f3 porta com a subt\u00edtol <strong>&#8220;Especial referencia al fondo de comercio generado internamente&#8221;<\/strong>.<\/p>\n<p>&#8220;\u00bfCom incorporar a la valoraci\u00f3 de la companyia la reputaci\u00f3, el &#8216;know-how&#8217;, l&#8217;organitzaci\u00f3 interna o la relaci\u00f3 amb els clients, quan no apareixen en els estats financers? \u00bfQuines implicacions t\u00e9 per a l&#8217;impost sobre societats i per a operacions de M&amp;A? L&#8217;autor proposa un sistema de mesurament i comptabilitzaci\u00f3 del fons de comer\u00e7 intern, diferenciant-lo del fons de comer\u00e7 derivat d&#8217;adquisicions i analitzant-ho com a eina de govern corporatiu i quadre de comandament del consell d&#8217;administraci\u00f3&#8221;, s&#8217;assenyala a la presentaci\u00f3 de l&#8217;obra.<\/p>\n<p>L&#8217;expert parteix d&#8217;una introducci\u00f3 a la noci\u00f3 d&#8217;intangibles i la seva creixent rellev\u00e0ncia a l&#8217;economia i la comptabilitat actuals, per despr\u00e9s revisar els principals models de gesti\u00f3 i valoraci\u00f3 d&#8217;aquests actius, aix\u00ed com la problem\u00e0tica comptable i fiscal que plantegen. &#8220;En recon\u00e8ixer la import\u00e0ncia del fons de comer\u00e7 intern i incorporar-lo als informes financers podem millorar la precisi\u00f3 i la transpar\u00e8ncia de la informaci\u00f3 financera, la qual cosa permet a les parts interessades prendre decisions ben informades&#8221;, assenyala l&#8217;autor.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-180787\" src=\"https:\/\/raed.academy\/wp-content\/uploads\/2026\/02\/ChatGPT-fuerza-labora-fondo-de-comercio-interno-de-la-empresa-crecimiento-intangible-valor-empresarial-1.67.webp\" sizes=\"(max-width: 600px) 100vw, 600px\" srcset=\"https:\/\/raed.academy\/wp-content\/uploads\/2026\/02\/ChatGPT-fuerza-labora-fondo-de-comercio-interno-de-la-empresa-crecimiento-intangible-valor-empresarial-1.67.webp 600w, https:\/\/raed.academy\/wp-content\/uploads\/2026\/02\/ChatGPT-fuerza-labora-fondo-de-comercio-interno-de-la-empresa-crecimiento-intangible-valor-empresarial-1.67-440x264.webp 440w\" alt=\"\" width=\"600\" height=\"360\" \/>Des d&#8217;aquesta \u00f2ptica, el llibre es presenta com un recurs \u00fatil per a advocats fiscalistes, assessors i p\u00e8rits que necessiten fonamentar valoracions i defensar posicions davant l&#8217;administraci\u00f3 o els tribunals. Permet, al seu torn, identificar, mesurar i comptabilitzar el fons de comer\u00e7 generat internament per l&#8217;empresa i analitza patents, marques, reputaci\u00f3, drets d&#8217;imatge i d&#8217;altres intangibles des d&#8217;una perspectiva comptable i financera aplicada. En aquest sentit, l&#8217;obra proposa criteris per aproximar la comptabilitat al valor econ\u00f2mic real de l\u2019empresa i refor\u00e7ar la seguretat en valoracions i operacions societ\u00e0ries.<\/p>\n<p>Moreno Ruz \u00e9s una figura acad\u00e8mica de refer\u00e8ncia pels seus estudis sobre el valor comptable d&#8217;aquest fons de comer\u00e7 intern atenent les exig\u00e8ncies dels mercats i inversors, per\u00f2 tamb\u00e9 el correcte funcionament de l&#8217;empresa. Doctor en Ci\u00e8ncies Econ\u00f2miques, Comptabilitat Superior i Auditoria per la <strong>Universitat Rey Juan Carlos I<\/strong>, advoca per adaptar la comptabilitat als requeriments del mercat i ampliar el seu camp de recerca, indagar en la gesti\u00f3 de l&#8217;empresa des de tots els punts d&#8217;an\u00e0lisi per observar les necessitats a cobrir i la resposta comptable adequada.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agust\u00edn Moreno Ruz aborda de forma sistem\u00e0tica la quantificaci\u00f3 i gesti\u00f3 dels valors d&#8217;empresa d&#8217;origen intangible extracomptable, amb un focus especial en el fons de comer\u00e7 intern, en la seva darrera publicaci\u00f3 &#8220;Quantificaci\u00f3 dels valors de l&#8217;empresa d&#8217;origen intangible extracomptable&#8221;<\/p>\n","protected":false},"author":12,"featured_media":180788,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[233],"tags":[],"class_list":["post-187123","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economiques-i-empresarials","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com quantificar el valor intangible i extracomptable d&#039;una empresa - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Agust\u00edn Moreno Ruz aborda la quantificaci\u00f3 i la gesti\u00f3 dels valors d&#039;empresa d&#039;origen intangible extracomptable, amb focus especial en el fons 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