Análise da composição dos intangíveis nas empresas de TI e telecomunicações da B3

The objective of the study was to analyze the composition of the intangible assets of companies in the information technology and telecommunications sector listed in B3. A descriptive study was carried out, conducted by documentary analysis and quantitative data approach, which refer to the period from 2012 to 2018, of a sample composed of 15 companies. The results showed that the levels of intangible assets recorded by the companies presented significant differences during the years analyzed, with the highest value of intangible assets recorded in 2015, while 2016  recorded the lowest average level among the analyzed years. It was also observed that Linx was the company with the highest representativeness of intangible assets in relation to total assets, especially Itautec and Positive, showing fluctuations of falls and increases in its intangibles. It is also worth noting that the intangibles most evidenced by the companies were softwares, goodwill on investments, brands and patents, while non-competition agreements and concession contracts were the least evidenced. it was concluded that such companies have been gradually increasing the recording of intangible assets in their balance sheets, reflecting positively the quality of accounting information.