Evidênciação de ativos intangíveis : uma revisão de literatura

Abstract

The organizational environment is increasingly competitive, in this race organizations have sought to differentiate themselves by not limiting themselves to conventional assets such as resources and capital, increasingly using intangibles as a source of competitive advantage. This study aims to analyze the approaches, use and perspective in the Brazilian scenario on the disclosure of intangibles. To achieve this, a bibliographic portfolio was selected characterizing the research as qualitative, descriptive and documentary, as it uses secondary data that were obtained through of analysis of articles published in CAPES in the period from 2014 to 2024 that addressed intangibles based on CPC 04. The main findings of the research allowed us to identify that none of the studies analyzed companies met all the criteria required by the Accounting Pronouncement Committee, confirming the hypothesis listed in this study which reports that although companies use and benefit from intangible assets, Brazilian culture still does not influence disclosure in statements as a way of informing stakeholders, but only to comply with accounting rules