Tamanho da fonte:
ANALYSIS OF DISCLOSED INFORMATION ABOUT INTANGIBLE ASSETS BY BRAZILIAN COMPANIES WITH BONDS LISTED ON THE SÃO PAULO AND THE NEW YORK STOCK EXCHANGE IN 2007 AND 2006
Última alteração: 2015-01-21
Resumo
Until the 90s, tangible assets represented the company value; eventually, by the next decade on, intangible assets began to correspond to most of this value. this study intends to analyze information about intangible assets (ias) disclosed by companies with bonds listed on Bm&Bovespa and nyse in 2007 and 2006. this multi-case study is exploratory and performs content analysis on disclosed financial reports. the results indicate that: tim participações s.a. discloses the most ias in relation to the total company assets; software programs (50.73%) and contract rights (25.09%) are the ias most frequently disclosed; both tim participações s.a. and vivo participações s.a. present a different qualitative structure in their financial reports issued in brazil and the united states; the major difference lies on the definition of goodwill and the administration of the impairment test
Palavras-chave
accounting disclosure; financial reports issued in Brazil and the United States; intangible assets.
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