Uma análise entre os ativos totais e os ativos intangíveis do exercício de 2020 das empresas do setor agropecuário listadas na bolsa de valores do Brasil

Abstract

The study aims to provide a financial analysis of the total assets and intangible assets of the balance sheet for the 2020 financial year, of the 10 main companies in the agricultural sector listed on the Brazilian stock exchange, b3. The objective of the research is to clearly evaluate the performance of these assets during the year 2020, the peak of the COVID-19 epidemiological crisis. The study used as a basis the data described in the balance sheets for the year mentioned above. The study was based on the support of Accounting Pronouncements Committee 00 and 04, which deal with assets and intangible assets, as a resource controlled by the entity that is expected to generate future benefits and be identified even without having physical substance. The methodology used had a quantitative descriptive analysis approach, which, according to Vergara (1998), aims to study the characteristics of a given population to establish correlations between the analyzed variables. In the results obtained, the research showed that the company that presented the highest percentage in relation to intangible assets was the company CTC S.A, with 32.57% of intangible assets in relation to other assets. And the companies with the lowest percentage were 3Tentos and Pomi Frutas with just 0.01% of intangibles.