El énfasis de este estudio exploratorio tiene como objetivo plantear una serie de apuntes preliminares que posibiliten el análisis de la conceptualización de la representación de los activos intangibles en la contabilidad financiera, desde algunas perspectivas de estudio de la teoría semántica. Para ello se revisan los postulados de la teoría conceptual, la representación colectiva, la representación social y la representación en contabilidad. Metodológicamente nos apoyamos en el análisis de contenido y de inferencias deductivas, esperando que esta serie de esbozos abonen, por un lado, camino en la comprensión y construcción de un marco teórico sobre la representación de la semántica intangible y, de otro, posibilite el advenimiento de posturas críticas y reflexivas respecto de la contabilización de los activos intangibles en la contabilidad financiera.

Resumen:Hablar en contabilidad de revelación de información implica, inexpugnablemente, referirnos al menos a la concatenación de los procesos de representación (semióticos), medición, valoración y representación (contable). El objetivo de este documento es exponer en clave crítica una serie de reexiones que subyacen en los discursos contables respecto de la representación y de la crisis de la representación de lo intangible. Se espera que las reexiones aquí esbozadas abonen elementos ontológicos, epistemológicos y metodológicos idóneos para la construcción de un marco teórico para los activos intangibles que sugerentemente apuntan a elaborar Kaufmann y Schneider (2004). Códigos JEL: M40, M41, M49. Palabras clave: Representación, medición, valoración, revelación, discurso contable, activos intangibles. Abstract:Speaking of information disclosure in accounting invariably implies referring, at least, to the concatenation of representation processes (semiotic), measurement, valuation, and representation (accounting). e purpose of this document is to present in a critical way a series of reections that underlie accounting discourses regarding representation and the crisis of the representation of the intangible. It is expected that the reections outlined here will provide ontological, epistemological, and methodological elements suitable for the construction of a theoretical framework for the intangible assets tentatively suggested by Kaufmann and Schneider (2004). Resumo:Falar em contabilidade de revelação de informação implica, inexpugnavelmente, nos referir ao menos à concatenação dos processos de representação (semióticos), aferição, valoração e representação (contábil). O objetivo deste documento é expor, em chave crítica, uma série de reexões subjacentes nos discursos contábeis no que diz respeito da representação e a crise da representação do intangível. Espera-se que as reexões aqui esboçadas adiram elementos ontológicos, epistemológicos e metodológicos idôneos para a construção de um quadro teórico para os ativos intangíveis que de jeito sugeridor apontam a elaborar Kaufmann e Schneider (2004). Palavras-chave: Representação, aferição, valoração, revelação, discurso contábil, ativos intangíveis. IntroducciónResearch should concentrate much more on theoretical approaches to explain the functions of intangibles. Different theories could be investigated.

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Objective: Endometriosis spreading to the vagina is rare, present in only 0.02% of women with symptomatic endometriosis. Suburethral lesion site is exceptional. In an extensive literature review only 4 cases of suburethral endometriosis were identified. Our objective is to present a case of primary vaginal suburethral endometriosis in a 31-year old patient who underwent laparoscopic evaluation and to perform a literature review on this topic. Methods and Procedures: Case report presentation based on information extracted from patient database. A review of literature with a Medline search using key words urethral endometriosis, suburethral endometriosis, or urethral diverticulum was undertaken. Results: This case report describes a case of a 31-year old female patient referred for severe pelvic pain, worsening during menstruation. On physical examination a 2 cm suburethral endometriotic lesion was found as the initial presentation. Her examination was also significant for enlarged, tender uterus and adnexa. Based on examination and imaging, adenomyosis and endometriosis were suspected. Surgical evaluation revealed extensive endometriosis with lymph node involvement at laparoscopic exploration. The review of literature revealed only 4 cases where suburethral endometriosis was previously identified. Conclusion: Primary vaginal suburethral endometriosis, although rare, could be an indication of extensive endometriosis. This case highlights the importance of careful clinical examination, surgical excision, and laparoscopic evaluation when identifying suburethral vaginal endometriotic lesions.