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The aim of this study was to assess certain bones of contention concerning Tax Incentives for Technological Innovation: Disclosure and accounting Recognition held by Public Companies in Brazil during implementation of IFRS/11,638. Since the promulgation of the Brazilian corporate Law nº11,638 in 2007, a milestone in convergence with the international financial reporting standards, points dealing with taxes and technology amongst others still draw attention of the academics. This research borrows a leaf from aforementioned by adopting as exploratory-descriptive approach to analyze the reports from the financial statements published by publicly traded corporations in Brazil. Also, the technique of content analysis was applied to perform qualitative analysis on the said financial report. The critical theory and analysis carried out supports the grounds that companies surveyed are still influenced by tax rules, and some of these meets the disclosure requirements suggested by current accounting standards, specifically CPC07- Grants and Government Assistance. Finally, this study presents an adjusted proposal of financial statements as a contribution for future studies evolving the need for norms, presentation of templates for accounting and booking tax incentives

Accounting; Tax Incentives; Technological Innovation; Government Grants; IFRS