ANÁLISE E EVIDENCIAÇÃO CONTÁBIL DA PROPRIEDADE INTELECTUAL

Abstract

The recent introduced changes, in the North American norms, the treatment of the intangible assets and in the business combinations, in function basically of the relevance assumed for the intangible assets in the composition of the equity of the entities, had just generated the necessity of the allocation of the value to all the intangible assets that find the criteria legal or contractual and of separabilidade. This article has as objective to present main concepts, nature and importance of asset of intelectual property, that is assets that find these criteria, especially the questions that must be observed, for the appraisers, in relation to the location of the value just to the assets of the intelectual property.