ANALYSIS OF FINANCIAL REPORTING TO IDENTIFY THE ALTERATIONS IN THE EVIDENCE OF A INTANGIBLE ASSETS BECAUSE OF LAW 11.638/07

Detalhes bibliográficos
Autor(a) principal: Igarashi, Deisy Cristina Corrêa
Data de Publicação: 2011
Outros Autores: Tognon, Francieli Camila, Igarashi, Wagner
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/19097
Resumo: With the internationalization of accounting standards, in Brazil was promulgated the law n° 11. 638/07 that created the intangible group in asset of balance sheet. This study has for objective to analyze alterations in evidencing form of intangible assets, based on financial statements of 10 companies with greater social capital disclosed by BM&FBOVESPA in2010, incomparison to evidenced elements before law 11.638/07. For development of study some methodological procedures were used, standing out the content analysis, which was accomplished in financial demonstratives: Balance Sheet, Notes to the Financial Statements and Management Report. As result was observed: (a) the "A" and "I" companies have the largest variety of intangible evidenced in demonstratives; (b) the intangible types more evidenced in period were "Franchise and licenses", Software" and "Agio for expectation about future profitability"; and (c) "Marks" were the intangible more evidenced implicitly in administration reports of entities in study.ive an)� �h���M�as theoretical and conceptual inductive logic. The study is also documentary and adopts the technique of content analysis. As main results: (i) in the national context, there is the empirical relative to theoretical, with more than 95.0% of the work from the perspective of Disclosure and 90.0% in the financial perspective are empirical (ii) identified that in the national strategic perspective with models for measuring and managing intellectual capital as well as multicriteria methodologies, while the international context, the Strategic perspective, there was the adoption of models based on resource and concept (RBV), knowledge-based (KBV), balance sheets or frameworks - Balanced Scorecard (BSC) and specific models of intellectual capital (IC), (iii) as to economic segments stand out in the national focus on education with 13 jobs (9.8%). In the international context, the segments: Financial, Banking, Industrial, and High Technology Companies were mostly received attention in relation to empirical studies, representing in this sense, more than 10.0% of the studies identified. We conclude that the theoretical discussions are relevant or related to the definitions suggested by Marr (2005) proposed the ten prospects in both contexts. 
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spelling ANALYSIS OF FINANCIAL REPORTING TO IDENTIFY THE ALTERATIONS IN THE EVIDENCE OF A INTANGIBLE ASSETS BECAUSE OF LAW 11.638/07ANÁLISE DE DEMONSTRATIVOS FINANCEIROS DE MODO A IDENTIFICAR AS ALTERAÇÕES NA EVIDENCIAÇÃO DOS ATIVOS INTANGÍVEIS EM FUNÇÃO DA LEI Nº 11.638/07Financial reportingIntangible assetsLaw 11.638/07Demonstrativos financeirosAtivos intangíveisLei nº 11.638/07With the internationalization of accounting standards, in Brazil was promulgated the law n° 11. 638/07 that created the intangible group in asset of balance sheet. This study has for objective to analyze alterations in evidencing form of intangible assets, based on financial statements of 10 companies with greater social capital disclosed by BM&FBOVESPA in2010, incomparison to evidenced elements before law 11.638/07. For development of study some methodological procedures were used, standing out the content analysis, which was accomplished in financial demonstratives: Balance Sheet, Notes to the Financial Statements and Management Report. As result was observed: (a) the "A" and "I" companies have the largest variety of intangible evidenced in demonstratives; (b) the intangible types more evidenced in period were "Franchise and licenses", Software" and "Agio for expectation about future profitability"; and (c) "Marks" were the intangible more evidenced implicitly in administration reports of entities in study.ive an)� �h���M�as theoretical and conceptual inductive logic. The study is also documentary and adopts the technique of content analysis. As main results: (i) in the national context, there is the empirical relative to theoretical, with more than 95.0% of the work from the perspective of Disclosure and 90.0% in the financial perspective are empirical (ii) identified that in the national strategic perspective with models for measuring and managing intellectual capital as well as multicriteria methodologies, while the international context, the Strategic perspective, there was the adoption of models based on resource and concept (RBV), knowledge-based (KBV), balance sheets or frameworks - Balanced Scorecard (BSC) and specific models of intellectual capital (IC), (iii) as to economic segments stand out in the national focus on education with 13 jobs (9.8%). In the international context, the segments: Financial, Banking, Industrial, and High Technology Companies were mostly received attention in relation to empirical studies, representing in this sense, more than 10.0% of the studies identified. We conclude that the theoretical discussions are relevant or related to the definitions suggested by Marr (2005) proposed the ten prospects in both contexts. Com a internacionalização das normas contábeis, no Brasil foi publicada a Lei n° 11.638/07, a qual criou o grupo intangível no ativo do balanço patrimonial. Este estudo tem por objetivo analisar as alterações em termos da evidenciação dos ativos intangíveis, nos demonstrativos contábeis das dez empresas com maior capital social divulgadas pela BM&FBOVESPA no ano de 2010, em comparação com os elementos evidenciados anterior a Lei nº 11.638/07. No estudo foram utilizados alguns procedimentos metodológicos como a análise de conteúdo realizada nos demonstrativos financeiros: Balanço Patrimonial, Notas Explicativas e Relatório da Administração. Como resultado, observou-se que: (a) as empresas “A” e “I” possuem a maior variedade de intangíveis evidenciados nos demonstrativos; (b) os tipos de intangíveis mais evidenciados no período foram “Franquias e licenças”, “Software” e “Ágio por expectativa de rentabilidade futura”; e (c) “Marcas” foi o intangível mais evidenciado implicitamente nos relatórios de administração das entidades em estudo. UFRGS2011-04-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/19097ConTexto - Contabilidade em Texto; v. 11 n. 19 (2011): 1º semestre 2011; 77-882175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/19097/pdfIgarashi, Deisy Cristina CorrêaTognon, Francieli CamilaIgarashi, Wagnerinfo:eu-repo/semantics/openAccess2013-10-15T16:33:39Zoai:seer.ufrgs.br:article/19097Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2013-10-15T16:33:39ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv ANALYSIS OF FINANCIAL REPORTING TO IDENTIFY THE ALTERATIONS IN THE EVIDENCE OF A INTANGIBLE ASSETS BECAUSE OF LAW 11.638/07
ANÁLISE DE DEMONSTRATIVOS FINANCEIROS DE MODO A IDENTIFICAR AS ALTERAÇÕES NA EVIDENCIAÇÃO DOS ATIVOS INTANGÍVEIS EM FUNÇÃO DA LEI Nº 11.638/07
title ANALYSIS OF FINANCIAL REPORTING TO IDENTIFY THE ALTERATIONS IN THE EVIDENCE OF A INTANGIBLE ASSETS BECAUSE OF LAW 11.638/07
spellingShingle ANALYSIS OF FINANCIAL REPORTING TO IDENTIFY THE ALTERATIONS IN THE EVIDENCE OF A INTANGIBLE ASSETS BECAUSE OF LAW 11.638/07
Igarashi, Deisy Cristina Corrêa
Financial reporting
Intangible assets
Law 11.638/07
Demonstrativos financeiros
Ativos intangíveis
Lei nº 11.638/07
title_short ANALYSIS OF FINANCIAL REPORTING TO IDENTIFY THE ALTERATIONS IN THE EVIDENCE OF A INTANGIBLE ASSETS BECAUSE OF LAW 11.638/07
title_full ANALYSIS OF FINANCIAL REPORTING TO IDENTIFY THE ALTERATIONS IN THE EVIDENCE OF A INTANGIBLE ASSETS BECAUSE OF LAW 11.638/07
title_fullStr ANALYSIS OF FINANCIAL REPORTING TO IDENTIFY THE ALTERATIONS IN THE EVIDENCE OF A INTANGIBLE ASSETS BECAUSE OF LAW 11.638/07
title_full_unstemmed ANALYSIS OF FINANCIAL REPORTING TO IDENTIFY THE ALTERATIONS IN THE EVIDENCE OF A INTANGIBLE ASSETS BECAUSE OF LAW 11.638/07
title_sort ANALYSIS OF FINANCIAL REPORTING TO IDENTIFY THE ALTERATIONS IN THE EVIDENCE OF A INTANGIBLE ASSETS BECAUSE OF LAW 11.638/07
author Igarashi, Deisy Cristina Corrêa
author_facet Igarashi, Deisy Cristina Corrêa
Tognon, Francieli Camila
Igarashi, Wagner
author_role author
author2 Tognon, Francieli Camila
Igarashi, Wagner
author2_role author
author
dc.contributor.author.fl_str_mv Igarashi, Deisy Cristina Corrêa
Tognon, Francieli Camila
Igarashi, Wagner
dc.subject.por.fl_str_mv Financial reporting
Intangible assets
Law 11.638/07
Demonstrativos financeiros
Ativos intangíveis
Lei nº 11.638/07
topic Financial reporting
Intangible assets
Law 11.638/07
Demonstrativos financeiros
Ativos intangíveis
Lei nº 11.638/07
description With the internationalization of accounting standards, in Brazil was promulgated the law n° 11. 638/07 that created the intangible group in asset of balance sheet. This study has for objective to analyze alterations in evidencing form of intangible assets, based on financial statements of 10 companies with greater social capital disclosed by BM&FBOVESPA in2010, incomparison to evidenced elements before law 11.638/07. For development of study some methodological procedures were used, standing out the content analysis, which was accomplished in financial demonstratives: Balance Sheet, Notes to the Financial Statements and Management Report. As result was observed: (a) the "A" and "I" companies have the largest variety of intangible evidenced in demonstratives; (b) the intangible types more evidenced in period were "Franchise and licenses", Software" and "Agio for expectation about future profitability"; and (c) "Marks" were the intangible more evidenced implicitly in administration reports of entities in study.ive an)� �h���M�as theoretical and conceptual inductive logic. The study is also documentary and adopts the technique of content analysis. As main results: (i) in the national context, there is the empirical relative to theoretical, with more than 95.0% of the work from the perspective of Disclosure and 90.0% in the financial perspective are empirical (ii) identified that in the national strategic perspective with models for measuring and managing intellectual capital as well as multicriteria methodologies, while the international context, the Strategic perspective, there was the adoption of models based on resource and concept (RBV), knowledge-based (KBV), balance sheets or frameworks - Balanced Scorecard (BSC) and specific models of intellectual capital (IC), (iii) as to economic segments stand out in the national focus on education with 13 jobs (9.8%). In the international context, the segments: Financial, Banking, Industrial, and High Technology Companies were mostly received attention in relation to empirical studies, representing in this sense, more than 10.0% of the studies identified. We conclude that the theoretical discussions are relevant or related to the definitions suggested by Marr (2005) proposed the ten prospects in both contexts. 
publishDate 2011
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