Banca de QUALIFICAÇÃO: IVERTON JOSE FERNANDES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : IVERTON JOSE FERNANDES
DATE: 12/09/2024
TIME: 14:30
LOCAL: Teams
TITLE:

PROPOSAL FOR ACCOUNTING OF INTANGIBLE INTELLECTUAL PROPERTY ASSETS GENERATED AT THE UNIVERSITY OF BRASÍLIA

KEY WORDS:

Accounting Management, Intangible Assets, Intellectual Property

PAGES: 39
BIG AREA: Outra
AREA: Tecnologia e Inovação
SUMMARY:

This paper proposes research on the accounting management of intangible intellectual property assets generated by the University of Brasília (UnB), aiming to improve transparency and effectiveness in the evidence of these assets in the financial statements, a practice still little developed in Scientific and Technological Institutions (public ICTs in Brazil. Despite advances in innovation policies, the measurement and accounting recording of intangible assets remain deficient, with significant gaps in the adoption of accounting standards and in the training of professionals, compromising the correct accounting and transparency of these
assets. The expected impact is twofold: ensuring UnB's compliance with legal requirements and promoting good asset management practices. The implementation of detailed accounting records would facilitate efficient asset management, informed decision-making on the development and commercialization of technologies, and
transparency in financial statements, in addition to assisting in the university's financial planning and increasing recognition and appreciation from the academic community. The proposal includes the creation of a guide for accounting for intangible assets at UnB, aligned with Brazilian Accounting Standards Applied to the Public Sector, simplifying the management of these assets, clarifying responsibilities and serving as continuous training material. The methodology involves a bibliographical analysis of current accounting standards and practices in other Federal Higher Education Institutions to develop a proposal applicable to UnB. The work highlights the importance of financial statements in the public sector to support decision-making and ensure accountability, aiming to offer a specific roadmap for accounting for intangible assets, with the potential to be replicated in other institutions, promoting good management practices and financial transparency in Brazilian public ICTs.

COMMITTEE MEMBERS:
Presidente - 2255425 - TALITA SOUZA CARMO
Interna - 1719905 - GRACE FERREIRA GHESTI
Externo ao Programa - 2478208 - ABIMAEL DE JESUS BARROS COSTA - UnBExterno à Instituição - IRINEU AFONSO FREY - UFSC