NOBRE, D. L. O.; NOBRE, Daliene Lopes de Oliveira.
Résumé:
The objeticve of accounting is to provide useful data on equity, which will facilitate in
decision making, both by managers or owners, as by those wishing to invest in the
company. Thus, the records of the events within the company become relevant to its
development, as evidenced in accounting are events such as debts, assets acquired,
the capital invested in the business, because only with it, will gain knowledge of its
development and growth. Thus, it is observed that in recent decades, the institutions, in
general, has been trying to monitor and evaluate their intangible assets as well as
brands and patents, software, the employees (known as human capital), among others
that can generate benefits for the company. Thus, this study aimed to analyze the level
of knowledge about intangibles by students graduating in accounting science from the
Federal University of Campina Grande – Campus de Sousa-PB. Using such
methodology to bibliographic research, field research and descriptive. In conclusion, as
a result of data analysis, that students have knowledge of the meaning of an intangible,
even those who have not yet paid the discipline of accounting theory. In this case, it is
understood that students know the difference between a tangible asset of an intangible,
as can be seen in the responses of these by comparing them with the concepts of
literature.
