Evidence of intangible assets by B3 Information Technology companies

• Autor(a) principal: Souza, Daiany de
• Data de Publicação: 2020
• Outros Autores: Fagundes, Ernando, Monteiro, Januário José, Rengel, Rodrigo, Constante, Fabricio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: RACE (Joaçaba. Online)
• Texto Completo: https://periodicos.unoesc.edu.br/race/article/view/20861
• topic: Intangible assets; Disclosure; Information Technology; Ativos intangíveis; Evidenciação; Tecnologia da Informação

This study aimed to analyze the level of disclosure of intangible assets, in the information technology sector listed in B3, during the period from 2010 to 2017. For this purpose, a checklist was prepared, based on the disclosure criteria required by the Comitê de Pronunciamentos Contábeis 04 (CPC, 2010). The Financial Statements of the companies in the information technology sector, listed on Brasil, Bolsa, Balcão (B3), were analyzed, identifying the items on the checklist, in order to measure the level of disclosure of these companies, based on the items served or not by the companies. companies. The results showed that the Company Senior Solution S.A. presented the highest level of disclosure. However, it is noteworthy that none of the analyzed companies fully complied with what is determined by CPC 04 (CPC, 2010). The least observed item of disclosure by companies was the disclosure of the income statement item in which any amortization has been included. The level of the disclosure presented by the companies was, on average, 81.72%, considering the total of items over the analyzed period. This study contributes by presenting aspects of the disclosure of intangible assets that have not been served by companies, allowing them to act to qualitatively improve the disclosure of these assets, in order to obtain positive reactions from the market.