CHALLENGES IN THE ACCOUNTING OF INTELLECTUAL PROPERTY ASSETS WITHIN THE SCOPE OF BRAZILIAN FEDERAL PUBLIC ICTs

Abstract

The Research and Development of new technologies has been standing out in Brazil since the advent of Law 10.973/2004. At that time, the Scientific, Technological and Innovation Institutions (ICTs) of the Federal Institutes (IFs) through their servers, students and external collaborators began to produce a diversity of Intellectual Property (IP) assets. In accordance with Law 4,320/1964 and NBC TSP 00 Conceptual Framework of 2016, all intangible assets must be disclosed in their Financial Statements (DC). In order to verify the level of disclosure of these assets in accordance with the infra-constitutional provisions, especially NBC TSP 08, the present study aimed to conduct a survey on the level of recognition, control, disclosure and disclosure of IP assets in the DC of the ICTs of the FIs of the RFEPCT network. This is an exploratory and descriptive research, with a qualitative approach. Nevertheless, the DCs, management reports and explanatory notes (NE) of the 42 ICTs of the RFEPCT, published on the institutional websites, were analyzed. Through the technique of treatment, bibliographic and documentary associated with content analysis. It was possible to verify that only 21 ICTs published in their DCs, IP assets produced internally. It is concluded that although there are accounting standards and legislation for the treatment of IP and intangible assets, the registration, control, disclosure and disclosure of these assets by public ITCs are still incipient, either due to lack of knowledge of the standards, lack of qualified personnel and or difficulty in identifying and controlling the costs of these assets.