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In business combinations can be recognized identifiable intangible and goodwill acquired in the transaction. Such resources reach in some transactions, relevant proportions that represent significant value in relation to the consideration for the operation. The objective of this research is to present the characteristics of identifiable intangible assets and goodwill recognized in business combinations carried out in Brazilian public companies. For this, 202 business combinations were analyzed made between the period 2010 and 2013. The results show that companies provide a low level of information about the factors that make up the 1 Bacharel em Ciências Contábeis pela Universidade Federal de Santa Catarina-UFSC, Mestre em Mestre em Contabilidade pela Universidade Federal de Santa Catarina, Doutora em administração (Finanças) pelo Programa de Pós-Graduação em Administração da Universidade Federal de Santa Catarina-UFSC. Professora Departamento de Ciências Contábeis da UFSC, Brasil. Contato: mairameloufsc@gmail.com Características dos intangíveis identificáveis e do goodwill reconhecidos nas combinações de negócios realizadas nas empresas de capital aberto Brasileiras Revista Capital Científico – Eletrônica (RCCe) – ISSN 2177-4153 – Vol. 14 n.1 – Janeiro/Março 2016. Recebido em 16/05/2015 – Revisado em 20/09/2015 Aprovado em 21/09/2015 – Publicado em 31/03/2016. goodwill recognized, use generic text to indicate the factors that make up goodwill recognized and do not indicate the nature of the identifiable intangible assets recognized in business combinations.

Characteristics identified intangible assets and goodwill recognized in the business combinations held in public companies Brazilian