Banca de DEFESA: ROSIENE TEODORO SANTANA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ROSIENE TEODORO SANTANA
DATE: 23/02/2022
TIME: 19:30
LOCAL: https://meet.google.com/xhr-rmgo-kwr
TITLE:

INTANGIBLE ASSETS IN THE ACCOUNTABILITY PROCESS OF BRAZILIAN FEDERAL UNIVERSITIES

KEY WORDS:

Intangible assets. Intangibles in Higher Education Institutions. Balance sheet.

PAGES: 88
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

The accounting practices applied to Public Accounting through the process of convergence of national standards to international standards come to cover its control focus, previously focused mainly on budgetary control, now also focus on adequate equity control. As of the publication of Ordinance no. 548/2015 of the National Treasury Secretariat, the deadlines to be adopted gradually by the entities of the Federation regarding the implementation of asset accounting procedures were determined, among the procedures to be adopted is the record from the recognition, measurement and disclosure of intangible assets. The present study presents some characteristics related to assets, more specifically to intangible assets, and for such, concepts, classifications, recognition, measurement, standards, in the context of private, public, national and international entities, were approached. During the professional workshop held in two sectors at the Federal University of Alagoas it was possible to verify the data related to their intangible assets as well as some existing bottlenecks that may have hindered the registration and publication of intangibles such as inconsistency and insufficient data, lack of standardization of terms, lack of standardization of registration, difficulty in relating the intangible with its respective cost, difficulty in handling the data, difficulty in understanding the data by people not involved in the process and gaps in communication between the sectors involved. To analyze the scenario of published intangibles, a survey was made available through the Fala.br platform with 60 Federal Institutions of Higher Education. The results obtained showed that the Universidade Federal de Alagoas, among the 60 researched institutions, was the only one that did not publish the data related to intangible assets in its Balance Sheet. It was verified that from the researched institutions, 32 pointed as the main factor for the adequacy and publication of the intangible assets the legislation and 53% of the information related to the intangible assets are managed by the Deans of Administration or Planning. The intangible assets identified and published in the IFES were the software, the brands and the patents, where the software is evidenced in 37% of the researched IFES, 21 of these IFES perform the control of this information in internal systems, of the intangible assets evidenced in the Balance Sheet, 76% are acquired from third parties. When it comes to the accounting or not of amortization and the impairment test, 25 of the surveyed IFES perform the amortization, 4 perform the amortization and the impairment test, and 23 of them do not perform it. Based on the information provided by the Federal University of Alagoas an action plan was proposed in the short term based on some identified challenges such as the definition of intangibles, identification as to the occurrence of future economic benefits for the institution, definition of an adequate measurement basis. With the accomplishment of the work it was verified the challenges to be worked on by the Federal University of Alagoas so that this information is part of the data present in the Balance Sheet, meeting the legislation, corroborating with the institutional objectives and making public before society the acts and facts related to intangible assets.

BANKING MEMBERS:
Externo à Instituição - ALEX MUSSOI RIBEIRO - UFSC
Externa à Instituição - ANA KARLA DE SOUZA ABUD - UFS
Presidente - 3081569 - CARLOS EDUARDO DE FARIAS SILVA
Externo à Instituição - RAFAEL LEITE PINTO DE ANDRADE - UnB