A evidenciação dos ativos intangíveis nas empresas brasileiras: empresas que apresentaram informações financeiras à bolsa de valores de São Paulo e Nova York em 2006 e 2007. [doi: 10.5329/RECADM.20100901005]

A evidenciação dos ativos intangíveis nas empresas brasileiras: empresas que apresentaram informações financeiras à bolsa de valores de São Paulo e Nova York em 2006 e 2007. [doi: 10.5329/RECADM.20100901005]

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Bibliographic Details
Main Authors: Cleyton de Oliveira Ritta, Sandra Rolim Ensslin, Suelen Haidar Ronchi
Format: Article
Language:English
Published: Instituto Brasileiro de Estudos e Pesquisas Sociais 2010-05-01
Series:Revista Eletrônica de Ciência Administrativa
Online Access:http://www.periodicosibepes.org.br/index.php/recadm/article/view/406
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SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 5" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 5" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 5" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 5" /> <w:LsdException Locked="false" Priority="60" SemiHidden="false" UnhideWhenUsed="false" Name="Light Shading Accent 6" /> <w:LsdException Locked="false" Priority="61" SemiHidden="false" UnhideWhenUsed="false" Name="Light List Accent 6" /> <w:LsdException Locked="false" Priority="62" SemiHidden="false" UnhideWhenUsed="false" Name="Light Grid Accent 6" /> <w:LsdException Locked="false" Priority="63" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 1 Accent 6" /> <w:LsdException Locked="false" Priority="64" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Shading 2 Accent 6" /> <w:LsdException Locked="false" Priority="65" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 1 Accent 6" /> <w:LsdException Locked="false" Priority="66" SemiHidden="false" UnhideWhenUsed="false" Name="Medium List 2 Accent 6" /> <w:LsdException Locked="false" Priority="67" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 1 Accent 6" /> <w:LsdException Locked="false" Priority="68" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 2 Accent 6" /> <w:LsdException Locked="false" Priority="69" SemiHidden="false" UnhideWhenUsed="false" Name="Medium Grid 3 Accent 6" /> <w:LsdException Locked="false" Priority="70" SemiHidden="false" UnhideWhenUsed="false" Name="Dark List Accent 6" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Shading Accent 6" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful List Accent 6" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false" UnhideWhenUsed="false" Name="Colorful Grid Accent 6" /> <w:LsdException Locked="false" Priority="19" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis" /> <w:LsdException Locked="false" Priority="21" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis" /> <w:LsdException Locked="false" Priority="31" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference" /> <w:LsdException Locked="false" Priority="32" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Intense Reference" /> <w:LsdException Locked="false" Priority="33" SemiHidden="false" UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><strong><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;">A EVIDENCIA&Ccedil;&Atilde;O DOS ATIVOS INTANG&Iacute;VEIS NAS EMPRESAS BRASILEIRAS: EMPRESAS QUE APRESENTARAM INFORMA&Ccedil;&Otilde;ES FINANCEIRAS &Agrave; BOLSA DE VALORES DE S&Atilde;O PAULO E NOVA YORK EM 2006 E 2007</span></strong></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;">&nbsp;</span></p> <p class="MsoNormal" style="text-align: justify;"><strong><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;">RESUMO</span></strong></p> <p class="MsoBodyTextIndent" style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 12pt;"><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;">Com a evolu&ccedil;&atilde;o dos neg&oacute;cios, os elementos intang&iacute;veis passaram a ter destaque na determina&ccedil;&atilde;o do valor das empresas. Atualmente, nas grandes corpora&ccedil;&otilde;es, o valor de mercado &eacute; superior ao valor cont&aacute;bil registrado; esse fato &eacute; na literatura relacionado &agrave; exist&ecirc;ncia dos Ativos Intang&iacute;veis. Nesse sentido, o objetivo geral desta pesquisa &eacute; analisar as informa&ccedil;&otilde;es evidenciadas sobre os Ativos Intang&iacute;veis (AIs) nas demonstra&ccedil;&otilde;es financeiras das empresas brasileiras que apresentaram informa&ccedil;&otilde;es financeiras &agrave; BM&amp;FBOVESPA e &agrave; NYSE nos anos de 2006 e 2007. Os resultados deste estudo descritivo, com abordagem qualitativa dos dados, apontam que: (i) &aacute;gio (73,94%), software (15%) e direitos contratuais (8,66%) foram os elementos de AIs mais evidenciados pelas empresas; (ii) a maior participa&ccedil;&atilde;o dos AIs em rela&ccedil;&atilde;o ao ativo patrimonial total foi da empresa AMBEV com um percentual acima de 49,23% nos dois anos, e a menor participa&ccedil;&atilde;o dos AIs foi da empresa TAM com percentual inferior 0,20%; (iii) as companhias divulgaram seus relat&oacute;rios financeiros no Brasil e nos Estados Unidos em conformidade com as normas vigentes; e, (iv) a empresa Copel foi a empresa que divulgou nos relat&oacute;rios apresentados para a BM&amp;FBOVESPA os itens comuns &agrave;s normas nacionais e internacionais, no que tange &agrave; divulga&ccedil;&atilde;o dos AIs. Como conclus&atilde;o, o trabalho permitiu identificar que n&atilde;o houve privil&eacute;gios de informa&ccedil;&otilde;es no que tange aos AIs nos relat&oacute;rios investigados. Com isso, percebe-se que as normas brasileiras caminham para uma harmoniza&ccedil;&atilde;o efetiva com as normas internacionais de Contabilidade.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;">&nbsp;</span></p> <p class="MsoNormal" style="text-align: justify;"><strong><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;">Palavras-Chave</span></strong></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;">Evidencia&ccedil;&atilde;o; ativos intang&iacute;veis; normas internacionais e brasileiras de contabilidade; NYSE; BM&amp;FBOVESPA.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;">&nbsp;</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;">&nbsp;</span></p> <p class="MsoTitle" style="text-align: justify; text-indent: 0cm; line-height: normal;"><strong><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;" lang="EN-US">DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE S&Atilde;O PAULO AND THE NEW YORK STOCK EXCHANGE IN 2006 AND 2007</span></strong></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;" lang="EN-US">&nbsp;</span></p> <p class="MsoNormal" style="text-align: justify;"><strong><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;" lang="EN-US">ABSTRACT</span></strong></p> <p class="MsoBodyTextIndent" style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 12pt;"><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;" lang="EN-US">Business development has led intangible elements to play an important role in determining the value of companies. Currently, the market value of great corporations is superior to their book value and, in the literature, this fact is related to the existence of Intangible Assets. Thus, the aim of this study is to analyze information about Intangible Assets (IAs) disclosed in the financial reports of the Brazilian companies that presented financial information to BM&amp;FBOVESPA and to NYSE in 2006 and 2007. The results of this descriptive study, which includes qualitative data analysis, indicate that: ((i) premium (73.94%), software (15%) and contractual rights (8.66%) were the IA elements most frequently disclosed by companies; (ii) AMBEV was the company with the largest amount (above 49.23%) of IA information in relation to total assets in both years, while TAM was the company with the lowest percentage (0.20%); (iii) the companies disclosed their financial reports both in Brazil and in the US following the current regulations; and (iv) Copel was the company that disclosed items belonging to both national and international regulations regarding the disclosure of IAs in the reports presented to BM&amp;FBOVESPA.<span>&nbsp; </span>In conclusion, there was no privileged information regarding IAs in the reports analyzed. This suggests that the Brazilian regulations are becoming effectively aligned with the international Accounting regulations. </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;" lang="EN-US">&nbsp;</span></p> <p class="MsoNormal" style="text-align: justify;"><strong><span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;" lang="EN-US">Keywords</span></strong></p> <span style="font-size: 9pt; font-family: &quot;Ecofont Vera Sans&quot;,&quot;sans-serif&quot;;" lang="EN-US">Disclosure; intangible assets; international and Brazilian accounting guidelines;<strong> </strong>NYSE; BM&amp;FBOVESPA.</span><p>&nbsp;</p>
ISSN:1677-7387

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