Nível de evidenciação de ativos intangíveis pelas empresas do setor de tecnologia da informação da B3

Abstract

This study sought to verify the level of disclosure of intangible assets by companies from the Information Technology sector of Brasil, Bolsa, Balcão (B3) between the years 2010 and 2020. The research was carried out based on the analysis of the Financial Statements of the companies listed on B3, ensued by the application of a checklist, and developed from the disclosure criteria demanded by the CPC 04. The results showed a high level of disclosure for the sector with companies disclosing an average of 77.61% of the items required by the standard, a figure higher than the average of other B3 companies, which denotes a better treatment of the intangibles class by the sector, and none of the companies disclosing their intangible assets in full compliance with the rules. During the years of the study, most of the companies presented a high average level of disclosure with Linx S.A. being the company with the highest level of disclosure, with an average of 88.24% of the criteria disclosed over the years, a figure 23.53% higher than the average presented by Quality Software S.A., the company with the lowest level of disclosure in the study. Most items on the checklist attained a level of disclosure above 80%, with part of them having been 100% disclosed in the period. Meanwhile others were not disclosed whatsoever in any year. It was also found that there was no notable evolution in the level of disclosure by the companies, and these companies, in general, present a similar disclosure over the period, with no notable tendency towards a further adaptation to the CPC 04 set of rules.