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.

Abstract

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. 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.