Volume 3 - Volume 3
ANALYTICAL STUDY OF THE TREATMENT OF INTANGIBLE ASSETS FOR A SAMPLE OF PUBLICLY TRADED COMPANIES
Abstract
This study seeks to highlight one of the elements of complexity among scholars, the intangible assets
due to the degree of difficulty of being recognized. As a result of new laws and regulations, the
intangible assets have earned a specific space within the demonstrations, making it necessary to
analyze what classes of intangible assets has been currently registered by the companies, and what
is the accounting treatment carried out by them. The study has on its main purpose, a general
understanding about the intangibles and the main known types, logging a caught on the conceptual
aspects, recognition, measurement and accounting treatment adopted practical analysis, an
analytical study of the treatment of intangible assets through a sample of publicly traded
companies. The research is exploratory, where there is a search of General knowledge of the
subject, being the data extracted from bibliographic sources. It is concluded, through analysis, it is
clear that new classes of intangible assets are becoming more evident, which shows an evolutionary
framework favorable to that effect, giving a view that in the future the accounts can express with
proximity to the real value of a company, once the intangible assets add up to a very rich portion in
this context.
Paper Details
PaperID: p 048-067
Author's Name: Gregorio Hoffman1; Sergio Cavagnoli Guth, Marta Elisete Ventura da Motta, Maria Teresa Martinigui Pacheco and Maria Emilia Camargo
Volume: Volume 3
Issues: Volume 3
Keywords: intangible assets, accounting, publicly traded companies.
Year: 2013
Month: March
Pages: 48-67