ANALYSIS OF FINANCIAL REPORTING TO IDENTIFY THE ALTERATIONS IN THE EVIDENCE OF A INTANGIBLE ASSETS BECAUSE OF LAW 11.638/07
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Outros Autores: | , |
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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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 |
dc.date.none.fl_str_mv |
2011-04-14 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/19097 |
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https://seer.ufrgs.br/index.php/ConTexto/article/view/19097 |
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por |
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por |
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https://seer.ufrgs.br/index.php/ConTexto/article/view/19097/pdf |
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info:eu-repo/semantics/openAccess |
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openAccess |
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UFRGS |
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UFRGS |
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ConTexto - Contabilidade em Texto; v. 11 n. 19 (2011): 1º semestre 2011; 77-88 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
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UFRGS |
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ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
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fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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