Descrição da evidenciação dos ativos intangíveis pelas empresas listadas no novo mercado em 2012

Abstract

The importance of intangible assets has increased within the accounting. To the extent that increases the importance of intangible, becomes essential knowledge and deepening to add more value and cohesion. Measurement standard of intangible assets must comply with Law no 11,638 / 07 and CPC, specially the CPC-04, which specifically deals with intangible assets as an important asset valuation tool. Based on these standard will use as a model component taxonomy developed by Kayo (2002) teacher to classify intangible assets in groups, within each group containing the different types of intangibles. Studies of intangible assets are very important as a basis dissemination of knowledge to the interested public, providing access to information in a recent issue of little disclosure. This TCC analyzes the lists companies on the BM&FBOVESPA in the new market segment to answer the question: what types of intangible assets these companies are counting? The results have shown what types of intangible assets measured and how these companies are rated.