Mensuração e evidenciação de passivos intangíveis: a percepção das informações adicionais geradas, sob a ótica dos docentes de Teoria da Contabilidade das IES Públicas em Ciências Contábeis na Paraíba.

Abstract

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.