EVIDENCIAÇÃO CONTÁBIL DAS PATENTES NAS INSTITUIÇÕES DE ENSINO SUPERIOR FEDERAIS DO ESTADO DA BAHIA / ACCOUNTING EVIDENCE OF PATENTS IN FEDERAL INSTITUTIONS OF HIGHER EDUCATION OF THE STATE OF BAHIA

Although there are their own accounting rules and industrial property legislation in force for the regulation of patents, there are still great practical difficulties in managing and evidencing the accounting of intellectual property in the context of public federal Higher Education Institutions (IES). The purpose of this study is to identify the accounting treatment attributed to patents in the federal public IES in the state of Bahia, comprising eight institutions: UFBA, UFRB, UFOB, UFSB, UNILAB, IFBA, IF BAIANO and UNIVASF. As a quali-quantitative methodology, we used exploratory research, through bibliographic and documentary sources such as books, articles, institutional reports, accounting standards and normative acts related to the subject, which were Brazilian Journal of Development Braz. J. of Develop., Curitiba, v. 6, n. 9, p. 70207-70224, sep. 2020. ISSN 2525-8761 70208 treated by techniques of documental analysis and content, from a perspective of interpretativism to conclude the research findings. The results showed that the federal higher education institutions in Bahia do not account for patents as intangible assets in the Balance Sheets in their Management Reports.