Contabilização de patentes nas instituições de ensino superior federais no estado da Bahia

Abstract

Much is said about patents in federal public higher education institutions (IES), but there are still few accounting disclosure actions for this intellectual property. The first purpose of this study is to present a detailed diagnosis of the patents deposited at the National Institute of Industrial Property (INPI) of the IES federal public, located in Bahia territory, comprised of eight institutions: UFBA, UFRB, UFOB, UFSB, UNILAB, IFBA, IF BAIANO and UNIVASF. Accordingly, the other intention is to identify the accounting treatment attributed to patents in the group of Intangible Assets, through the analysis of the accounting statements published in the annual management reports of the IES. Methodologically, exploratory research was used through a qualitative and quantitative approach, exploring bibliographic sources of books and articles published on the CAPES journal portal, as well as documentary sources, such as institutional reports, accounting standards, laws and decrees. In addition, secondary data on patent filings from the INPI base were used. As analysis, the techniques of documentary study and content analysis were used within an interpretive approach. The results show that UFBA is the Bahia institution that has the most patent deposits registered in the INPI database, in addition, it is highlighted that 93% of the deposits claim the right to invention, and according to the classification of the International Patent Classification (IPC) , the Bahia patents are mostly concentrated in Section A - Human Needs with 26% and in Section C - chemistry and metallurgy with 16% of the total of 393 deposits found until September 24, 2020. Therefore, it is concluded that the Federal higher education institutions in Bahia do not account for patents as intangible assets in the Balance Sheets in their Management Reports.