Análise do reconhecimento contábil de ativos intangíveis em empresas brasileiras do setor financeiro

Abstract

The following research work aims at analyzing the evolution of the recognition of the intangible assets in Brazilian companies classified as banks in the financial sector of BM&FBOVESPA. This research, seeks to evidence the companies percentage of conformity to the required patterns of recognition of the intangible assets, the main categories of intangible assets known by the companies and the value attached to their intangible assets. The data collected was selected, codified and tabulated. That way, with the data organized and in the possession of the results, their analysis were made and interpreted. It came to a conclusion that since 2008 all the companies already classified their intangible assets according to the current legislation (law number 11.638/2007) and it pointed the convergence of the brazilian companies to the international patterns of accounting, so that the main categories recognized were the softwares, premium and other intangible assets that embraces the advisory fund and the acquisition of the payroll. There was an increase in the conformity level of the studied companies, but this percentage is still low. The study allowed a deep awareness about the current legislation of the intangible assets and their importance of being well registered in the financial statements of the companies.