Reflexão sobre a contabilização da marca: perspectiva do investidor e do administrador

• Autor(a) principal: Ribeiro, Flávio Peixoto
• Data de Publicação: 2015
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/15475
• topic: Brand; Intangible assets brand; Analysis of brand equity; Marca; Ativo intangível marca; Análise do Valor da Marca; Administração de empresas; Nomes comerciais; Marca registrada; Bens incorpóreos; Ativos (Contabilidade); Ativo imobilizado

This study sought to raise why the differences of the values of intangible assets - brand, pointed in the financial reports of companies, in particular Petróleo Brasileiro S / A - Petrobras and the values indicated by the ratings companies brand. Drawing a line of analysis of the various factors that explain these differences. As the guidelines from regulators and accounting stand which define best practices, as they present, leading the differences between the carrying amounts and economical brands, resulting in one of the most important items of intangible assets of the companies. This study considered the period ended in 2014, but even without the influence of developments in the Operation Lava Jato Federal Police, which hit the Petróleo Brasileiro S / A and consequently the value of the brand.