SILVA, T. L.; SILVA, Tibério Lunguinho da.
Résumé:
The intangible assets have drawn attention and generated discussion among
scholars of the field accounting in Brazil since the year 1972 with the publication of
the doctoral thesis of Prof.. Eliseu Martins. These discussions are found related to
the problem of recognition, measurement and disclosure of intangible assets, in
particular the Intellectual Capital (IC), involving factors such as human capital,
structural and relationship. Faced with this problem, as well as the fact that the
disclosure of accounting information, particularly those related to intangibles, if
relevant to show that the company could present their results in the market. In turn,
both the financial statements, as the explanatory notes and reports of the
administration own as means of illustration of events that affect the economic and
financial situation of the company. To that end, it was necessary to proceed with a
theoretical overview on the intellectual capital and disclosure of accounting
information in order to embed concepts, and is used for a documentary study, in
(j>rder to verify the level of disclosure of Intellectual Capital NATURA Cosmetics S/A ,
\ivhich was based on the extraction of these elements together to reports of
administration and explanations, offered by the company in the electronic address of
BOVESPA, in the period 2003 to 2007. The analysis of results, it was found that
$3.33% of items related to the IC are available in the explanatory notes the company,
While 66.67% of such elements are presented attached to the reports of
administration.
