NIC 38 International Accounting Standard 38 Intangible Assets.
https://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/vigentes/nic/NIC_038_2014.pdf

has been cited by the following article:

• TITLE: Effects of Intangible Assets of Human Capital on the Performance and Development of Modern Cuban Enterprise

  AUTHORS: Naivi Montané Marsal

  KEYWORDS: Intangible Assets, Tangibles Assets, Economic Performance

  JOURNAL NAME: Journal of Human Resource and Sustainability Studies, Vol.8 No.2, June 29, 2020

  ABSTRACT: We study the national and international theoretical models of intangible assets in the modern enterprise and its importance to generate value in the organization based on the premise that if you can’t measure intellectual capital you can’t manage it which is determine whether intangible assets are adding or destroying value in the organization. An empirical study was conducted at a Cuban financial institution and the results were triangulated. The results of the metrics applied revealed that there is no significant relationship between the economic performance of the bank branch and the perception of the management of intangible assets, the average scores denote low management of intangibles so in the short term they deserve to generate alerts to avoid in the long term contractions inefficiency.