ANALYSIS OF THE LIKES AND FOLLOWERS OF AN INFLUENCERS' PROFILE AS INTANGIBLE ASSETS

Intangible assets are relevant information in the financial statements of companies and entrepreneurs. They are economic resources that, without having a physical or material entity, can generate economic benefits in the patrimony of their owner. In this sense, the best-known intangible assets are those related to intellectual property and technology, such as trademarks, patents and software. There are international standards and valuation methods for their identification and for estimate their economic value. This is relevant to comply with accounting obligations, to know the current state of the companies, to establish their goals and to access credits. Now, the business models of influencers demonstrate the economic exploitation of their popularity in networks accompanied by copyrights, right of publicity and other distinctive signs. These are clearly considerable as intangible assets of a digital celebrity's patrimony. However, given the fundamental nature of the recognition of an influencer determined by the number of likes and followers of his profile, and the calification of infliencers as traders, it is necessary to analyze them as intangible assets that can be protected and valued.