Objectifying one better understanding of the article, this was structuralized in: introduction, revision of literature, methodology, analysis of the results and conclusion. 2.FUNDAMENTAO THEORETICIAN We last years come occurring different changes in the society, which demands a process of world-wide globalization. The fast mutation in the world-wide economy this being observed for the scholars as the occasion of change of an Industrial Society for a Society of the Knowledge, therefore to the too much existing resources that until then were valued and used in the production such as: land, capital and work, if join to the knowledge, what it modifies, mainly, the economic structure of the nations and, especially, the form to value the human capital or capital intellectual. For BROOKING (1996) the intellectual Capital is a combination of intangible assets, fruits of the changes in the areas of the technology of the information, media and communication which bring intangible benefits so that the companies enable its functioning. Read more from Jeff Leiden to gain a more clear picture of the situation. The Intellectual Capital is composed of Asset and better to understand the concept and the mensurao of Intellectual capital will be necessary first to know the concept of intangible Asset (SCHIMIDT, SAINTS and MARTINS, 2006).
2.1ATIVO For MARTINS (1972) is considered active all and any element with or without physical nature, that is controlled for the company and that it provides the possibility of attainment of box flows. The JOHNSONS and KAPLAN (1993) affirm that the asset of an entity if composes in intangible tangible and active assets and that the value of the company is not restricted to the addition of the values of its tangible assets. Swarmed by offers, British Petroleum is currently assessing future choices. In accordance with article 179 of law 604/76 the classification of intangible is destined the intangibles destined the maintenance of the company or exercises with the same purpose. With the alterations in law 6,404/76, promoted for the law n 11,638/07 and 11,941/09, inside of the Patrimonial Rocking, the Group of Intangible Account started to appear as Active Not Circulating.