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Abstract The objective of this study is to identify factors that influence the level of disclosure of information about intangible assets in companies listed at the BM&FBovespa IGC in the period after the adoption of IFRS. For this research, descriptive document and quantitative were outlined. The sample is comprised of 125 nonfinancial companies that make up the Corporate Governance Index (IGC) of BM&FBovespa. The first analysis was based on the Explaining Notes in the Management Reports of Directors which were disclosed in 2011 in order to classify the information highlighted on intangible assets, through a check list developed from the information contained in the CPC 04 R1 (2010). For the observations of the items to be disclosed given in the check list an adapted score from Boff, Beuren and Hein (2009) was applied. For the data analysis, a Multiple Linear Regression was made, relating the size factor, age, classification of business segments, corporate governance, capital concentration, ADR issuance and leverage with the disclosure of information about intangible assets, in order to achieve the research objective. The results indicate that from the factors analyzed, only the variables related to the level of corporate governance, the percentage of common shares and sectoral classification of companies have a significant relationship with the level of disclosure of intangible assets of companies listed at IGC. Author Biographies Roberto Carlos Klann, Fundação Universidade Regional de Blumenau – FURB Doutor em Ciências Contábeis e Administração (FURB). Professor do Programa de Pós-Graduação em Ciências Contábeis da Fundação Universidade Regional de Blumenau - FURB. Fabiane Popik, Fundação Universidade Regional de Blumenau – FURB Mestranda pelo Programa de Pós-Graduação em Ciências Contábeis - PPGCC da Fundação Universidade Regional de Blumenau - FURB. Fernanda Kreuzberg, Fundação Universidade Regional de Blumenau – FURB Mestranda pelo Programa de Pós-Graduação em Ciências Contábeis - PPGCC da Fundação Universidade Regional de Blumenau - FURB. Neusa Gonçalves Salla, Fundação Universidade Regional de Blumenau – FURB Doutoranda pelo Programa de Pós-Graduação em Ciências Contábeis - PPGCC da Fundação Universidade Regional de Blumenau - FURB. Downloads PDF (Português (Brasil)) How to Cite Klann, R. C., Popik, F., Kreuzberg, F., & Salla, N. G. (2014). Factors related to the level of disclosure of intangible assets after the adoption of IFRS for companies from IGC of BM&FBOVESPA. Revista Catarinense Da Ciência Contábil, 13(38), p. 37–51. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2028 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 13 No. 38 (2014): Janeiro-Abril Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. 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