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Com o fluxo das relacoes entre os mercados financeiros, surge a importância da comparabilidade das demonstracoes contabeis entre entidades de um mesmo pais, assim como entre entidades de paises diferentes. Nesse sentido, com o estudo buscou-se identificar o grau de comparabilidade das demonstracoes financeiras de 230 companhias abertas, sendo 184 entidades do Brasil e 43 entidades de Portugal, em relacao as escolhas contabeis em ativos intangiveis (IAS 38), no periodo de 2010 a 2012. As escolhas contabeis analisadas relacionaram-se a mensuracao dos ativos intangiveis, ou seja, ao reconhecimento, a avaliacao e ao impairment . A comparabilidade dentro e entre paises foi medida pelo indice T (Indice de Taplin), e buscou-se verificar o comportamento do indice ao longo do periodo analisado. Os resultados mostraram que, apesar das escolhas contabeis presentes na norma IAS 38, observou-se comparabilidade entre as praticas contabeis em ativos intangiveis das empresas do Brasil e de Portugal, em todos os periodos analisados. Entretanto, essa comparabilidade registrou-se media e decrescente ao longo do tempo. Fato curioso aponta maiores indices de comparabilidade em itens com maior numero de escolhas contabeis. Outro resultado a se destacar e que, apesar de as empresas brasileiras exibirem maior comparabilidade, as empresas portuguesas apresentaram-se mais harmonicas no sentido de as entidades manterem as mesmas escolhas contabeis ao longo do tempo. Palavras-chave: Comparabilidade. Escolhas contabeis. Ativo intangivel. Indice T. The Comparability of Accounting Choices in the Measurement of Intangible Assets of Brazilian and Portuguese Listed Companies Abstract With the flow of the relationship between financial markets, arises the importance of comparability of financial statements between entities within a country and between entities of different countries. In this sense, with the study it was seeked to identify the degree of comparability of financial statements of 230 listed companies, with 184 entities in Brazil and 43 entities in Portugal, in relation to the accounting choices in intangible assets (IAS 38) for the period from 2010 to 2012. The analyzed accounting choices related to the measurement of intangible assets, ie the recognition, evaluation and impairment. The comparability within and between countries was measured by T-score (Taplin Index), and sought to verify the behavior of the index over the period analyzed. The results showed that despite the accounting choices present in the standard IAS 38, it observed comparability between the accounting practices in intangible assets of companies from Brazil and Portugal, in all periods analyzed. However, this comparison recorded medium and decreasing over time. Interesting fact points greater comparability rates on items with the highest number of accounting choices. Another result to stand out, is that although Brazilian companies exhibit greater comparability, Portuguese companies presented more harmonic towards the entities remain the same accounting choices over time. Keywords: Comparability. Accounting choices. Intangible asset. T-Index.

A COMPARABILIDADE DAS ESCOLHAS CONTÁBEIS NA MENSURAÇÃO DE ATIVOS INTANGÍVEIS DE COMPANHIAS ABERTAS BRASILEIRAS E PORTUGUESAS