A contabilização dos incentivos fiscais decorrentes de inovação tecnológica por companhias abertas no Brasil
AUTOR(ES)
Rinaldo Nery dos Santos
FONTE
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia
DATA DE PUBLICAÇÃO
09/11/2011
RESUMO
In Brazil, the financial statements had been influenced by standards published by various government agencies (Central Bank, IBRACON, CFC, CVM, IRS, SUSEP among others) and from the publication of Law 11,638 of 2007, milestone for the process of convergence into the international financial reporting standards, that starts a homogeneous system of data presentation. This convergence process has contributed and has been improving the quality of financial statements, establishing a secure reading for investors, government, corporations and several users of accounting information, which is a major factor in the global business environment in the world nowadays. Given this context, the subject of this is to evaluate the financial statements of public companies that have as part of their strategies, tax management and operational-oriented investment in research and development (R&D) in Technological Innovation, therefore these companies could use the benefit of tax incentives for technological innovation. The study was based on a descriptive exploratory qualitative methodology by analyzing documents. For this, a documentary research was undertook in footnotes to financial statements published by Public Companies, listed on the CVM s website, as well as applying content analysis of tax rules and accounting practices. As a result, it was found the existence or adequacy to the requirements of accounting standards versus tax rules that match the tax incentives as a government grant. Therefore, is expected to contribute with input on the need for accounting standards and models of tax incentives, and create a basis for future studies
ASSUNTO(S)
ciencias contabeis incentivos fiscais - inovações tecnológicas contabilidade - normas internacionais balanço (contabilidade) - inovações tecnológicas tax incentives - technological innovations accounting - international standards financial statements - technological innovations
Documentos Relacionados
- A contabilização de contingências tributárias por companhias abertas no Brasil e nos Estados Unidos
- Inovação tecnológica e incentivos fiscais no setor de serviços de telecomunicações
- Os incentivos fiscais e a indústria de informática no Brasil
- Incentivos para inovação tecnológica: um estudo da política pública de renúncia fiscal no Brasil
- Evidenciação ambiental dos resíduos sólidos de companhias abertas no Brasil potencialmente poluidoras