Author(s):
Rodrigues, Ana Maria 
; Silva, Maria de Lurdes ; Muñoz, María del Pilar
Date: 2013
Persistent ID: http://hdl.handle.net/11110/622
Origin: CiencIPCA
Subject(s): Ativos intangíveis; IAS 38; Bancos; Divulgação; Portugal
Description
The main objectives of this investigation is to analyze the disclosure of information about
intangible assets during a period of nine years, namely the extension or level, as well as their
evolution and possible alterations verified upon them, that derived from the adoption in 2005,
of the international norm in order to elaborate the consolidated accounts of banks. Through
the verification of the disclosure of intangible assets. Taking into account items from
International Accounting Standard (IAS) 38 from the International Accounting Standards
Board (IASB), the consolidated financial statements from seventeen banks, presenting
consolidated accounts in Portugal uninterruptable between 2001 and 2009 were analyzed.
The results obtained through the construction of an index, elaborated from this effected,
reveled an average of disclosure of information on intangibles of 0.24 during the period. The
level of general disclosure evolved from an average of 0.1940 in 2001 to 0.2778 in the year
2009. The intangibles generated internally had an average of disclosure of 0.1592 and the
intangibles acquired had an average value of 0.2927. A growth in the extension of disclosure
of intangibles upon the consolidated financial statement of banks during period analyzed,
being this growth more accentuated in 2005 and 2006, which correspond to the first years of
adoption in Portugal of international norm endorsed by the European Union through the
Regalement 1606/2002, of July 19, the designed IASB-UE norms.
