Ativo intangível: mensuração do P&D gerado internamente

Abstract

Due to the importance of intangible assets, measuring and enhancing it has been a constant concern of the companies. Making financial statements reflect accurately the equity position of the companies, in order to reliably demonstrate the intangible assets, has been a great challenge. The research and development of new solutions is the key to broaden the horizons and conquer new markets. The management of intangible asset is of great importance and can add value to the company.