Proposal for Measurement of Intangible Assets Through the Fair Value and Impairement Test

• Autor(a) principal: Silva, Oscar Lopes da
• Data de Publicação: 2012
• Outros Autores: Caires, Neiva Andrade, Ferreira, Régis Monteiro, Colauto, Romualdo Douglas
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• DOI: 10.34624/ei.v0i4.6274
• Texto Completo: https://doi.org/10.34624/ei.v0i4.6274

This article investigates the intangible assets and its measurement from the application of fair value and the impairment test. Initially, we approached the concept of active, in particular intangible asset, then leaving for the conceptualization and definition of fair value impairment test. After these presentations is made a proposal to measure the economic value of intangible assets from the fair value and the impairment test, following the presentation of a proposal of measurement model of these assets. Throughout the work are analyzed briefly the main legal provisions on fair value and impairment test, presented by the IASB (International Accounting Standards Board) by FASB (Financial Accounting Standards Board) and by Brazilian standards. The research conducted has a qualitative character, in order to develop a clear and concise methodology for measuring assets from the fair value and the impairment test, seeking to provide more appropriate information to stakeholders. The purpose of this research is based on the need for effective methods for evaluation of intangible assets, proposing discussions on a topic to present financial accounts.