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Um estudo sobre a contabilização dos ativos intangíveis no Brasil
| Content Provider | Semantic Scholar |
|---|---|
| Author | Camargo, Eneas Da Silva |
| Copyright Year | 2010 |
| Abstract | Despite being considered one of the most controversial topics of accounting, currently Intangible Assets are understood as goods essences the of wealth generation of entities. The this article seeks understand possible causes of the gap between market value and asset value of companies because of insufficient assessment of these assets in the accounting statements. To this end, we performed a literature review, based on the Law 11.638/07 and theTechnician Pronouncement CPC 04, focused on issues of definition, measurement and evaluation of intangible assets, both acquired as generated by the entity itself . Next, we sought to establish a critique analysis on the usefulness of the accounting information in vision of some renowned authors. Additionally, there was a literary research on the methodology capable of identifying and evaluating the intangible resources of an entity so as to support their management. Finally, we conclude that the accounts of today do not show their intangible assets one way relevant and accurate, since there is the enormous abyss between the book value and market value of businesses. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://www.lume.ufrgs.br/bitstream/handle/10183/25801/000751268.pdf?isAllowed=y&sequence=1 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
