Tratamento contábil dos ativos intangíveis: um estudo analítico nas concessionárias de rodovias do Brasil

Abstract

This study aims to highlight one of the most complex elements in the study of accounting, due to the difficulty of recognition and measurement, Intangible Assets. As a result of the new laws and established standards in recent years, this asset class achieved a specific space within the financial statements, which justifies the need for an analysis of the records and the accounting treatment that has been applied by companies with respect to intangible assets . The main purpose of the study is the general understanding of these assets in its conceptual aspects of recognition, measurement and accounting treatment adopted, carried out through an analysis on companies operating in the Highway Concession area in Brazil, due to the International Standards Accounting, using as reference the financial statements of publicly traded companies listed on the BM & FBOVESPA that operate in this segment, since this sector has singularities with respect to this asset class. The research itself is exploratory, where there is a general knowledge of search topic discussed, and the data extracted from literature sources and concludes by analyzing the accounts shown in a favorable evolutionary framework, to express proximity with the real value of a company and, particularly exploited sector, intangible assets are essential in this context.