Avaliação dos ativos intangíveis no setor bancário brasileiro: um estudo multicaso em quatro instituições financeiras

Abstract

In a world increasingly globalized and technological, the intangible assets have become a fundamental component to provide value to businesses. Considering that there are few studies focused on analyzing the intangible assets of brazilian financial companies, this study aims at evaluating the intangible assets in the biggest brazilian banks. The study is the result of a bibliographic review in brazilian literature and document review in the financial statements of the sample banks. The results showed that the intangible asset is almost unimpressive inside of Total Assets, with the bank with the largest representation this issue being ITAU. The Intangible Assets are composed of different classes, some of them in common with all companies in the sample, such as software and payroll duties. In relation to the degree of disclosure, Banco do Brasil and ITAÚ released more items of the checklist. The study demonstrates that these institutions have to improve the information provided in its financial statements.