Estudo do valor justo aplicado a intangíveis na economia criativa: aplicado em uma empresa do setor de vestuário

Abstract

The market growth of the creative economy and the arising of the international accounting standards that comes to clarify the goal of the financial statements that is the disclose of a Company fair value to its stakeholders. The study’s goal is to verify if in the financial statements of a Company inside the creative economy reflects its fair value regarding the records of the intangibles and competitive advantages. The study was made thru the analysis of the financial statement and the financial reports from years 2013 and 2014. In order to reach the goal of the study we performed contents analysis add to documentation analysis, with what try seeking in the contents of the financial statements and financial reports evidences of intangible assets and competitive advantages that are not record in CIA Hering financial statement. Performing all analytical procedures in the report`s contents trying to identify eleven (11) elements listed and elaborated from an theoretical research that eight (8) regard intangible and three (3) regard competitive advantages. It was found that from the eleven elements we seek, only six was found in one of the reports analyzed, therefore, five elements wasn’t find in both reports. The data collected are analyzed and described over this study.