Evidenciação dos ativos intangíveis das empresas listadas no novo mercado da B3 em conformidade com CPC 04 (R1)

Abstract

This study aimed to verify the level of disclosure of intangible assets of companies listed in the Novo Mercado segment of B3, in accordance with the provisions of CPC 04 (R1), in 2017. Data were collected through a checklist based on CPC 04, adapted from the study by Moura, Varela and Beuren (2014). The methodology is characterized as objective as descriptive, as the procedures are classified as documentary and the approach to the problem is qualified as a qualitative and quantitative analysis. The results revealed an average compliance disclosure index of 70.61%, with the highest rate obtained by the companies analyzed being 87.50% by the company Ecorodovias and the lowest index of 4.76% by the companies Direcional and Even Construtora. In the analysis carried out by sector, it was found that the sector with the highest disclosure rate was the Industrial Goods sector, obtaining a percentage of 80.48% and the sector that showed less evidence was the Basic Materials sector with a percentage of 58, 33%. Finally, it was found that the disclosure level of intangible assets of companies listed in the B3 New Market segment considered high was 53.45%, showing more than 75% of the items analyzed. Also, it was found that 35.54% of the companies are in a level of disclosure considered medium / high and that approximately 12% of the companies are in a level considered low or medium / low. That is, more than half of companies have been adjusting and improving their disclosures in accordance with the standards established by CPC 04 (R1) (2011).