A STUDY ON THE IMPACT ON THE RECOGNITION OF INTANGIBLE ASSETS UPON ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN BRAZILIAN COMPANIES LISTED ON THE BM&FBOVESPA

Detalhes bibliográficos
Autor(a) principal: Silva Filho, Lucivaldo Lourenço
Data de Publicação: 2014
Outros Autores: Lagioia, Umbelina Cravo Teixeira, Carlos Filho, Francisco de Assis, Araújo, Juliana Gonçalves de, Lemos, Livia Vilar
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/39797
Resumo: According to CPC 04 (R1) intangible assets are identifiable non-monetary asset without physical substance. The aim of this study was to verify if after the adoption of international accounting standards was no change in the recognition of intangible assets in the balance sheet of the companies listed on BM&FBovespa, checking if the behavior of the recognition of intangible occurred evenly between existing economic sectors. For this study, we divided the intangible assets into two groups: those identifiable intangibles and unidentifiable intangible (goodwill). The sample consisted of 10 sectors represented in 213 companies listed on the BM&FBovespa, in a period of 6 years from 2005 to 2007 (before the adoption of IAS / IFRS) and 2009-2011 (after adoption of IAS / IFRS). The results indicated that there was greater recognition of identifiable intangible in all sectors studied following the adoption of IAS / IFRS, with emphasis on the construction industry and transport had increased recognition of 44,75%. With respect to goodwill, only the sector of industrial goods increased by statistically significant recognition. What about the total intangible assets 7 of 10 sectors studied showed increased recognition. It is recommended for further studies to investigate whether a relationship exists due to the accounting regulation of these sectors. The sectors that showed no increase in the recognition of intangible totals were the telephone, oil, gas and biofuels, and information technology. From these results, it appears that the changes introduced in the rulings of the Comitê de Pronunciamentos Contábeis and the Conselho Federal de Contabilidade effectively contributed to the increased recognition of intangible assets in the financial statements of listed companies in all sectors of BM&FBovespa.
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spelling A STUDY ON THE IMPACT ON THE RECOGNITION OF INTANGIBLE ASSETS UPON ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN BRAZILIAN COMPANIES LISTED ON THE BM&FBOVESPAUM ESTUDO SOBRE O REFLEXO NO RECONHECIMENTO DOS ATIVOS INTANGÍVEIS APÓS A ADOÇÃO DAS NORMAS INTERNACIONAIS DE CONTABILIDADE NAS EMPRESAS BRASILEIRAS LISTADAS NA BM&FBOVESPAAdoção. IAS/IFRS. Ativos intangíveis. Reconhecimento.Adoption. IAS / IFRS. Intangible assets. Recognition.According to CPC 04 (R1) intangible assets are identifiable non-monetary asset without physical substance. The aim of this study was to verify if after the adoption of international accounting standards was no change in the recognition of intangible assets in the balance sheet of the companies listed on BM&FBovespa, checking if the behavior of the recognition of intangible occurred evenly between existing economic sectors. For this study, we divided the intangible assets into two groups: those identifiable intangibles and unidentifiable intangible (goodwill). The sample consisted of 10 sectors represented in 213 companies listed on the BM&FBovespa, in a period of 6 years from 2005 to 2007 (before the adoption of IAS / IFRS) and 2009-2011 (after adoption of IAS / IFRS). The results indicated that there was greater recognition of identifiable intangible in all sectors studied following the adoption of IAS / IFRS, with emphasis on the construction industry and transport had increased recognition of 44,75%. With respect to goodwill, only the sector of industrial goods increased by statistically significant recognition. What about the total intangible assets 7 of 10 sectors studied showed increased recognition. It is recommended for further studies to investigate whether a relationship exists due to the accounting regulation of these sectors. The sectors that showed no increase in the recognition of intangible totals were the telephone, oil, gas and biofuels, and information technology. From these results, it appears that the changes introduced in the rulings of the Comitê de Pronunciamentos Contábeis and the Conselho Federal de Contabilidade effectively contributed to the increased recognition of intangible assets in the financial statements of listed companies in all sectors of BM&FBovespa.Segundo o CPC 04 (R1), os ativos intangíveis são ativos não monetários identificáveis sem substância física. O objetivo deste estudo é verificar se após a adoção das normas internacionais de contabilidade houve variação no reconhecimento dos ativos intangíveis no balanço das empresas listadas na BM&FBovespa, verificando se o comportamento do reconhecimento dos intangíveis ocorreu de maneira uniforme entre os setores econômicos existentes. Para fins deste estudo, os ativos intangíveis são divididos em dois grupos: os intangíveis identificáveis e os intangíveis não identificáveis (goodwill). A amostra é composta por 10 setores representados em 213 empresas listadas na BM&FBovespa, em um período de seis anos, compreendidos entre 2005 e 2007 (antes da adoção das IAS/IFRS) e 2009 e 2011 (após a adoção das IAS/IFRS). Os resultados encontrados indicam que há um maior reconhecimento dos intangíveis identificáveis em todos os setores estudados após a adoção das IAS/IFRS, com destaque para o setor de construção e transporte, que teve um aumento de reconhecimento de 44,75%. Com relação ao goodwill, apenas o setor de bens industriais apresenta um aumento de reconhecimento estatisticamente significativo. Quanto aos ativos intangíveis totais, 7 dos 10 setores estudados apresentam aumento de reconhecimento. Recomenda-se, para estudos posteriores, investigar se existe relação de modificação do intangível, ou demais componentes da contabilidade, em função da regulação contábil desses setores. Os setores que não apresentam aumento no reconhecimento dos intangíveis totais são os de telefonia, petróleo, gás e biocombustíveis e tecnologia da informação. Diante desses resultados, constata-se que as alterações trazidas nos normativos do Comitê de Pronunciamentos Contábeis e do Conselho Federal de Contabilidade efetivamente contribuíram para o aumento do reconhecimento dos intangíveis nas demonstrações financeiras das empresas listadas em todos os setores da BM&FBovespa.UFRGS2014-08-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/39797ConTexto - Contabilidade em Texto; v. 14 n. 27 (2014): Maio/Ago. 20142175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/39797/pdf_27Silva Filho, Lucivaldo LourençoLagioia, Umbelina Cravo TeixeiraCarlos Filho, Francisco de AssisAraújo, Juliana Gonçalves deLemos, Livia Vilarinfo:eu-repo/semantics/openAccess2014-10-03T19:11:56Zoai:seer.ufrgs.br:article/39797Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2014-10-03T19:11:56ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv A STUDY ON THE IMPACT ON THE RECOGNITION OF INTANGIBLE ASSETS UPON ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN BRAZILIAN COMPANIES LISTED ON THE BM&FBOVESPA
UM ESTUDO SOBRE O REFLEXO NO RECONHECIMENTO DOS ATIVOS INTANGÍVEIS APÓS A ADOÇÃO DAS NORMAS INTERNACIONAIS DE CONTABILIDADE NAS EMPRESAS BRASILEIRAS LISTADAS NA BM&FBOVESPA
title A STUDY ON THE IMPACT ON THE RECOGNITION OF INTANGIBLE ASSETS UPON ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN BRAZILIAN COMPANIES LISTED ON THE BM&FBOVESPA
spellingShingle A STUDY ON THE IMPACT ON THE RECOGNITION OF INTANGIBLE ASSETS UPON ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN BRAZILIAN COMPANIES LISTED ON THE BM&FBOVESPA
Silva Filho, Lucivaldo Lourenço
Adoção. IAS/IFRS. Ativos intangíveis. Reconhecimento.
Adoption. IAS / IFRS. Intangible assets. Recognition.
title_short A STUDY ON THE IMPACT ON THE RECOGNITION OF INTANGIBLE ASSETS UPON ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN BRAZILIAN COMPANIES LISTED ON THE BM&FBOVESPA
title_full A STUDY ON THE IMPACT ON THE RECOGNITION OF INTANGIBLE ASSETS UPON ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN BRAZILIAN COMPANIES LISTED ON THE BM&FBOVESPA
title_fullStr A STUDY ON THE IMPACT ON THE RECOGNITION OF INTANGIBLE ASSETS UPON ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN BRAZILIAN COMPANIES LISTED ON THE BM&FBOVESPA
title_full_unstemmed A STUDY ON THE IMPACT ON THE RECOGNITION OF INTANGIBLE ASSETS UPON ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN BRAZILIAN COMPANIES LISTED ON THE BM&FBOVESPA
title_sort A STUDY ON THE IMPACT ON THE RECOGNITION OF INTANGIBLE ASSETS UPON ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN BRAZILIAN COMPANIES LISTED ON THE BM&FBOVESPA
author Silva Filho, Lucivaldo Lourenço
author_facet Silva Filho, Lucivaldo Lourenço
Lagioia, Umbelina Cravo Teixeira
Carlos Filho, Francisco de Assis
Araújo, Juliana Gonçalves de
Lemos, Livia Vilar
author_role author
author2 Lagioia, Umbelina Cravo Teixeira
Carlos Filho, Francisco de Assis
Araújo, Juliana Gonçalves de
Lemos, Livia Vilar
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Silva Filho, Lucivaldo Lourenço
Lagioia, Umbelina Cravo Teixeira
Carlos Filho, Francisco de Assis
Araújo, Juliana Gonçalves de
Lemos, Livia Vilar
dc.subject.por.fl_str_mv Adoção. IAS/IFRS. Ativos intangíveis. Reconhecimento.
Adoption. IAS / IFRS. Intangible assets. Recognition.
topic Adoção. IAS/IFRS. Ativos intangíveis. Reconhecimento.
Adoption. IAS / IFRS. Intangible assets. Recognition.
description According to CPC 04 (R1) intangible assets are identifiable non-monetary asset without physical substance. The aim of this study was to verify if after the adoption of international accounting standards was no change in the recognition of intangible assets in the balance sheet of the companies listed on BM&FBovespa, checking if the behavior of the recognition of intangible occurred evenly between existing economic sectors. For this study, we divided the intangible assets into two groups: those identifiable intangibles and unidentifiable intangible (goodwill). The sample consisted of 10 sectors represented in 213 companies listed on the BM&FBovespa, in a period of 6 years from 2005 to 2007 (before the adoption of IAS / IFRS) and 2009-2011 (after adoption of IAS / IFRS). The results indicated that there was greater recognition of identifiable intangible in all sectors studied following the adoption of IAS / IFRS, with emphasis on the construction industry and transport had increased recognition of 44,75%. With respect to goodwill, only the sector of industrial goods increased by statistically significant recognition. What about the total intangible assets 7 of 10 sectors studied showed increased recognition. It is recommended for further studies to investigate whether a relationship exists due to the accounting regulation of these sectors. The sectors that showed no increase in the recognition of intangible totals were the telephone, oil, gas and biofuels, and information technology. From these results, it appears that the changes introduced in the rulings of the Comitê de Pronunciamentos Contábeis and the Conselho Federal de Contabilidade effectively contributed to the increased recognition of intangible assets in the financial statements of listed companies in all sectors of BM&FBovespa.
publishDate 2014
dc.date.none.fl_str_mv 2014-08-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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Avaliado por Pares
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dc.publisher.none.fl_str_mv UFRGS
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dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 14 n. 27 (2014): Maio/Ago. 2014
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1676-6016
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