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{"id":9656,"date":"2017-07-25T00:00:00","date_gmt":"2017-07-25T03:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/ativo-intangivel\/"},"modified":"2024-05-07T17:21:33","modified_gmt":"2024-05-07T20:21:33","slug":"ativo-intangivel","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/ativo-intangivel\/","title":{"rendered":"Ativo intang\u00edvel: reconhecimento cont\u00e1bil"},"content":{"rendered":"

Voc\u00ea sabe onde est\u00e3o registradas a marca e a patente da empresa na contabilidade? \u00c9 comum os auditores serem questionados pelos registros cont\u00e1beis do ativo intang\u00edvel<\/strong> e, quando isso acontece, essa \u00e9 uma das perguntas mais comuns.<\/p>\n

Na maioria das vezes, esses questionamentos s\u00e3o feitos pelo gestor que est\u00e1 \u00e0 frente do neg\u00f3cio, ou seja, o fundador da entidade.<\/p>\n

A fim de responder a quest\u00e3o acima, elaboramos um roteiro sobre o reconhecimento cont\u00e1bil<\/strong> e a mensura\u00e7\u00e3o dos ativos intang\u00edveis<\/strong> na contabilidade. Confira!<\/p>\n

Conceito e defini\u00e7\u00e3o de ativo intang\u00edvel<\/strong><\/h2>\n
Trata-se de um ativo<\/strong><\/a> n\u00e3o monet\u00e1rio identific\u00e1vel sem subst\u00e2ncia f\u00edsica ou incorp\u00f3reo (CPC 04), isto \u00e9, possui valor econ\u00f4mico<\/strong>, mas n\u00e3o tem exist\u00eancia f\u00edsica. Representa direitos de uso de um bem ou direitos associados a uma organiza\u00e7\u00e3o.<\/p>\n
Devido \u00e0s suas peculiaridades, \u00e9 dif\u00edcil medir um ativo intang\u00edvel<\/strong>, sobretudo pela incerteza da mensura\u00e7\u00e3o de seus valores e da estima\u00e7\u00e3o de suas vidas \u00fateis.<\/p>\n
Exemplos de ativos intang\u00edveis:<\/p>\n
\n
marcas;<\/li>\n
patentes;<\/li>\n
licen\u00e7as;<\/li>\n
softwares;<\/li>\n
franquias;<\/li>\n
fundo de com\u00e9rcio adquirido;<\/li>\n
direitos autorais;<\/li>\n
direitos de propriedade industrial e de servi\u00e7os;<\/li>\n
desenvolvimento de tecnologia;<\/li>\n
receitas e f\u00f3rmulas;<\/li>\n
modelos, projetos e prot\u00f3tipos;<\/li>\n
know-how;<\/li>\n
capital intelectual;<\/li>\n
entre outros.<\/li>\n<\/ul>\n
O Pronunciamento T\u00e9cnico CPC 04<\/strong> discorre sobre as caracter\u00edsticas b\u00e1sicas de um ativo intang\u00edvel, que \u00e9 definido quando:<\/p>\n
\n
for separ\u00e1vel, ou seja, capaz de ser separado ou dividido da empresa, podendo ser negociado, vendido, transferido, licenciado, alugado ou trocado;<\/li>\n
resultar de direitos contratuais<\/strong> ou de outros direitos legais;<\/li>\n
for prov\u00e1vel que os benef\u00edcios econ\u00f4micos futuros<\/strong> esperados atribu\u00edveis ao ativo sejam gerados em favor da entidade;<\/li>\n
puder ter seu custo mensurado com seguran\u00e7a.<\/li>\n<\/ul>\n
Independentemente de estarem contabilizados, possuem valor e podem somar vantagens competitivas<\/strong>, assim como uma marca<\/strong> ou nome comercial<\/strong>.<\/p>\n
<\/div>\n