ARLINDO, Tatiane Gomes.; ARLINDO, Tatiane Gomes.
Resumen:
The accounting records not only the facts of the past organizational activities, but also
contributes to the future through the measurement and disclosure of assets and
liabilities that can assist decision making. Regarding the measurement of intangible
items, these are not always recognized properly by conventional accounting within
companies, especially when it comes to liability. It is understood that the recognition of
intangible liability is important for the development of a company for providing a
differentiated view on equity, allowing the manager to more detailed information about
the real situation of the equity of the organization. Thus, this study investigated whether
the intangible liabilities generate additional accounting from the perspective of teachers
of Accounting Theory information. Utilizing the bibliographic, descriptive, qualitative and
field study methodology. Getting in the data analysis that teachers , mostly define the
intangible liabilities as obligations incurred by the company in operational and business
practices , derived from facts that complicate the measurement and recognition of this
obligation by the manager. Being generated through acts of negligence or involuntary
actions. They also report that the intangible liability is a major challenge for the
accounting professional and should seek a unique way to disclose them to the various
users, since its measurement is important for the development of a company for
providing a differentiated view on equity. And that lack of tools that enable the
measurement and disclosure of intangible liabilities can cause significant damage to
businesses. Under the perception of these respondents are the needs to improve
accounting procedures within organizations so that they can consider the intangible
liabilities should be disclosed in further reports. However, these teachers believe that
both the lack of standardization and the possible negative impacts caused by its
measurement, make companies fail to measure them. It is understood that every
organization should seek to measure and demonstrate their intangible obligations not
only considering its goods and materials commitments, but recognizing its intangible
liabilities. Thus, companies could record events that were possibly happen according to
the nature of intangible asset, such as intangible environmental liability, ethical
intangible liabilities and intangible liabilities consumption, among others.