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.

• 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://revistas.facecla.com.br/index.php/recadm/article/view/406

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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: "Ecofont Vera Sans","sans-serif";">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</span></strong></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: "Ecofont Vera Sans","sans-serif";"> </span></p> <p class="MsoNormal" style="text-align: justify;"><strong><span style="font-size: 9pt; font-family: "Ecofont Vera Sans","sans-serif";">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: "Ecofont Vera Sans","sans-serif";">Com a evolução dos negócios, os elementos intangíveis passaram a ter destaque na determinação do valor das empresas. Atualmente, nas grandes corporações, o valor de mercado é superior ao valor contábil registrado; esse fato é na literatura relacionado à existência dos Ativos Intangíveis. Nesse sentido, o objetivo geral desta pesquisa é analisar as informações evidenciadas sobre os Ativos Intangíveis (AIs) nas demonstrações financeiras das empresas brasileiras que apresentaram informações financeiras à BM&FBOVESPA e à NYSE nos anos de 2006 e 2007. Os resultados deste estudo descritivo, com abordagem qualitativa dos dados, apontam que: (i) ágio (73,94%), software (15%) e direitos contratuais (8,66%) foram os elementos de AIs mais evidenciados pelas empresas; (ii) a maior participação dos AIs em relação ao ativo patrimonial total foi da empresa AMBEV com um percentual acima de 49,23% nos dois anos, e a menor participação dos AIs foi da empresa TAM com percentual inferior 0,20%; (iii) as companhias divulgaram seus relatórios financeiros no Brasil e nos Estados Unidos em conformidade com as normas vigentes; e, (iv) a empresa Copel foi a empresa que divulgou nos relatórios apresentados para a BM&FBOVESPA os itens comuns às normas nacionais e internacionais, no que tange à divulgação dos AIs. Como conclusão, o trabalho permitiu identificar que não houve privilégios de informações no que tange aos AIs nos relatórios investigados. Com isso, percebe-se que as normas brasileiras caminham para uma harmonização efetiva com as normas internacionais de Contabilidade.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: "Ecofont Vera Sans","sans-serif";"> </span></p> <p class="MsoNormal" style="text-align: justify;"><strong><span style="font-size: 9pt; font-family: "Ecofont Vera Sans","sans-serif";">Palavras-Chave</span></strong></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: "Ecofont Vera Sans","sans-serif";">Evidenciação; ativos intangíveis; normas internacionais e brasileiras de contabilidade; NYSE; BM&FBOVESPA.</span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: "Ecofont Vera Sans","sans-serif";"> </span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-size: 9pt; font-family: "Ecofont Vera Sans","sans-serif";"> </span></p> <p class="MsoTitle" style="text-align: justify; text-indent: 0cm; line-height: normal;"><strong><span style="font-size: 9pt; font-family: "Ecofont Vera Sans","sans-serif";" lang="EN-US">DISCLOSURE OF INTANGIBLE ASSETS IN BRAZILIAN COMPANIES THAT PRESENTED FINANCIAL INFORMATION TO THE SÃO 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: "Ecofont Vera Sans","sans-serif";" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: justify;"><strong><span style="font-size: 9pt; font-family: "Ecofont Vera Sans","sans-serif";" 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: "Ecofont Vera Sans","sans-serif";" 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&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&FBOVESPA.<span>  </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: "Ecofont Vera Sans","sans-serif";" lang="EN-US"> </span></p> <p class="MsoNormal" style="text-align: justify;"><strong><span style="font-size: 9pt; font-family: "Ecofont Vera Sans","sans-serif";" lang="EN-US">Keywords</span></strong></p> <span style="font-size: 9pt; font-family: "Ecofont Vera Sans","sans-serif";" lang="EN-US">Disclosure; intangible assets; international and Brazilian accounting guidelines;<strong> </strong>NYSE; BM&FBOVESPA.</span><p> </p>