A contabilização do ativo intangível nas 522 empresas listadas na BM&FBovespa

ABSTRACTThe paper studies the impact of the accounting of intangible assets in companies listed on Stock Exchange of São Paulo (BM&FBovespa). The procedure of evaluation and accounting for the intangible meets the current legislation, according to the Laws No. 11.638/07 and 11.941/09 and the Brazilian Accounting Standards, which seek to improve transparency and meet international accounting harmonization. Accounting is critical because it directly reflects the valuation of intellectual capital and company innovation. To develop the research, a bibliographical survey was carried out, and consultation of legislation and applicable accounting standards. Subsequently, based on data collect from the balance sheets for the year of 2012, from the 522 listed companies, it was possible to verify the accounting amounts of intangible assets of these companies and, through statistical analysis, compare them to non-current assets, total assets and net worth. The study found that 26.05% of the listed companies have not demonstrated to register any value in intangible assets, then they claim not to register their intellectual capital, their brand or institutional value, their capacity for innovation, patents and other. Also, it can be observed that financial institutions are companies with the highest values in total assets, but their intangible assets represent less than 2% of assets. Highway concessionaires, in turn, are companies in which the intangible assets recorded have the largest representation in relation to total assets and SOEs that have the largest actual values, and they occupy two of the first five positions