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- Title
CONFORMIDADE NA EVIDENCIAÇÃO DA AMORTIZAÇÃO DOS ATIVOS INTANGÍVEIS NAS EMPRESAS DO SETOR DE UTILIDADE PÚBLICA LISTADAS NA B3.
- Authors
Beserra de Sá, Célio; Silva Leitão, Carla Renata
- Abstract
In view of the current situation, characterized by competitiveness, many organizations have invested in intangible assets, as this type of asset has acquired more and more value in the market. In this perspective, it is certain that the companies that hold them wish to show them in the most appropriate way, with a view to arousing the interest of information users. However, there are also regulatory issues to be complied with regarding disclosure. In the context of disclosure, an important point to be analyzed concerns the amortization of these assets. Therefore, this article aimed to analyze the compliance of the mandatory disclosure of information related to the amortization of intangible assets in companies in the public utility sector listed in B3 in 2018 in the light of NBC TG 04 (R4). To this end, a descriptive and documentary research was carried out, the results of which were analyzed using the technique of content analysis. The results found allowed to identify that the general index of conformity in the analyzed companies was in the order of 89.79%. Therefore, there was significant compliance by companies regarding the amortization of intangible assets, although there is still a non-conformity of requirements whose disclosure is mandatory.
- Subjects
NATIONAL Broadcasting Co. Inc.; INTANGIBLE property; DISCLOSURE; AMORTIZATION; MARKET value; CONTENT analysis; LEGAL compliance; CONFORMITY
- Publication
Revista Opara: Ciências Contemporâneas Aplicadas, 2019, Vol 9, Issue 3, p36
- ISSN
2237-9991
- Publication type
Article