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According to the technical pronouncement, CPC 04, to be able to activate the process in the intangible, a company must prove that it fulfils the following requirements:
Definition requirements
Recognition requirements:
Thus, an asset that fulfils the above requirements can be accounted for on the balance sheet.
As for intangible assets generated internally through innovation projects, it’s mandatory that, in addition to the aforementioned requirements, the company must isolate the project in the research and/or development phase and create documentation that proves the technical feasibility of the project and the tracking of information.
The following documentation must be submitted by projects:
FI Group guarantees its customers full compliance with the processes defined in CPC04, with the aim of increasing the value of your company, through development activities. Our work methodology is divided into 3 steps:
In this first step, we analyse the projects to check the fulfilment of requirements defined by the legislation in order to be accounted for in the company’s intangible assets.
In the second step, we proceed with the preparation of the business plan, a necessary requirement for the benefit of the incentive. Our consultancy, due to its non-intrusive management, prepares this document, based on the necessary technical, administrative, and financial information. To obtain project details, we also organize meetings with previously defined interlocutors in your company.
In the last step, we collect, in each calculation period, the technical, administrative, and financial information necessary to evidence the amounts realized. We also assist in the detailed technical description of the project to update the progress status, including possible irregularities that occurred during development.
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