ATIVOS INTANGÍVEIS – ANÁLISE DAS PRINCIPAIS ALTERAÇÕES INTRODUZIDAS PELOS FAS 141 E 142

Abstract

In an environment each globalizado time more, the knowledge and the application of the technology of the information comes impactando decisively in the organizacionais structures. This hiato has grown of frightful form, in function of the relevance assumed for the intangible assets in relation to the tangible assets in the composition of the equity of the entities. The main responsible factors therefore include the waves of international incorporations, the interest on the part of the leaders of market in developing or acquiring famous marks, the expansion of the sector of services for all the globe, the speed and the extension of the technological change. Ahead of this, alterations in mensuração terms and accounting of intangible are essential. Exactly by this, in 30 of June of 2001 the North American norms had been modified. This article has for objective to present the main alterations introduced for the FAS n.º 141 and 142. Finally some conclusions are raised.