Estudo sobre a identificação, mensuração e evidenciação dos ativos intangíveis em empresa de commodities agrícolas no Brasil




The objective of this study was to understand how a company of agricultural commodities in Brazil identifies, measures and discloses the Intangible Assets following the precepts of the Law 11638/2007 and guidelines of the CPC-04, in order to submit a sequence of specific procedures for the identification, measurement and disclosure of intangible assets of a company which operates agricultural commodities in Brazil, which may serve as a suggestion for the accounting of these assets by firms in the same industry. The research was exploratory and descriptive, to collect data through questionnaires, interviews and document searches and using the qualitative method was conducted with a sample of managers in the area of Financial Accounting and 4 selected companies from the target population (15 largest companies in the agribusiness in Brazil, according to Exame Magazine Best &Biggest the 1000 Largest Companies of Brazil from 2009). Data analysis showed that, as perceived by managers of the commodities studied, the Intangible Assets are measured and documented following the precepts of the Law 11638/2007 and guidelines of the CPC-04. However, these professionals, who are responsible for the identification, measurement and disclosure has not shown to have enough knowledge of law enforcement and regulatory provisions of the Code. The results therefore contributed to the business of agricultural commodities that encounter the same situation for the purchase of assets have a guide to follow, and if the company XPTO decide to make a new acquisition, it can make of use of this experience as a parameter. It is noteworthy, as previously mentioned, this study started with a specific need identified by the author, and thus contributed towards addressing this issue in the company XPTO.


ciencias contabeis mensuração identification controladoria ativos intangíveis assets evaluation identificação evidenciação dos ativos intangíveis controller intangible assets avaliação dos ativos

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