ATIVOS INTANGÍVEIS

• Autor(a) principal: Santos, José Luiz Dos
• Data de Publicação: 2009
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11561
• topic: Intangible assets. Fair value. Residual value. Useful life. Business combination.Competitiveness. Accuracy. ABC – ABM. Effetiveness. Eemergency room.; Ativos intangíveis. Valor justo. Valor residual. Vida útil. Combinação de negócios.

In an environment more and more globalization the knowledge and apply of the information technology comes impelling decisively in the organizational structures. That hiatus has been growing in a frightening way, in function of the relevance assumed by the intangible assets in relation to the tangible assets in the composition of the assets of the entities. The main responsible factors for that include the waves of international mergers, the interest on the part of the market leaders in they develop or they acquire famous trademarks, the expansion of the sector of services for the whole globe, the speed and the extension of the technological change. Ahead of this the study of the intangibles ones it is essential. Finally some conclusions are raised.