Contribuição às mensuração e classificação contábil do capital intelectual

AUTOR(ES)
DATA DE PUBLICAÇÃO

2000

RESUMO

The great challenge for accountancy is how to measure intangible resources and some special tangible ones, nowadays named as intellectual capital which make considerable difference in the patrimony value of a company, when that is quoted in market price. It is important to make clear that those resources are not consensually characterized in the business world. They are not in the main accounting reports yet. In order to give a contribution to intellectual capital measurement and its accounting classification, we developed this research, which try to classify and to delimitate which really are those resources. In addition, we propose the use of a method for evaluation of the resources, to be used in Brazil. This method make use of a system of weights and grades. The mentioned method is based in the amount that will be distributed between the resources according to that weights and grades. Those are compounded by the difference between market value of the company that is, the price that someone is inclined to pay buying or incorporating it and its accounting value that is, liquid patrimony value at the transaction date. That method must be submitted to previous criteria according to specific activity field of each company and its dimension in the market, in a consensual agreement. That consensual agreement just can be reached through analysis and debate promoted by institutions interested in regulation the matter, such as: Instituto Brasileiro de Contadores IBRACON; Conselho Federal de Contabilidade CFC; Comissão de Valores Mobiliários CVM; Banco Central do Brasil BACEN, etc. Based in our studies and research, we found another criterion to measure the intellectual capital developed and used by a Swedish company Skandia AFS which is inside the European culture that is quite different from Brazil. This method uses a great number of items; most of all based in investments and in efficiency marks of the company. The difference between Skandia AFS method and ours is in the fact that one does not base its measurement in the company market value and does not demonstrate which are the intellectual capital components. We are watching a great change in the world that affects many areas, such as Economy, Finance, Business Management, Communications, Health, Education, etc. The world is facing the change from an industrial era to a knowledge era. According to the changes it is important to consider the intellectual capital as a fundamental component to valorize any company. As a result from our study we suggest that the theme Contribution to Accounting Measurement and Classification for the Intellectual Capital be prioritized in order to demonstrate the important role it has in the patrimonial balance sheets, further more to measure their components. In addition, we think it is important to increase studies and debates about this subject.

ASSUNTO(S)

valores internos ciencias contabeis patrimônio líquido valor de mercado da empresa

ACESSO AO ARTIGO

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