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Procedimentos contábeis patrimoniais do setor público : análise do nível de implantação no imobilizado dos estados brasileiros
| Content Provider | Semantic Scholar |
|---|---|
| Author | Martins, Viviane Ferreira |
| Copyright Year | 2016 |
| Abstract | The objective of this research is to analyze in which the level of the deployment of new procedures for recognition, measurement, evaluation and evidencing the movable and immovable property of the Federal District and other Brazilian states, as established in the NBC Ts 16.9 and 16.10 (CFCS, 2008) and in MCASP (STN, 2014). Through the research classified as quantitative, descriptive and documentary, taking as a basis the financial statements of the period 2015 to each ente of federation where were initially analyzed the evidencing of recognition of procedures: a) of depreciation and exhaustion of stationary; (b) of reduction to the recoverable value; c) of immovable goods for use of the people, and subsequently to the disclosure of the methodology applied in the measurement of losses of fixed assets and the adopted model of evaluation, in analysis concluded that 22 Brazilian states have already begun, even partially, the adoption of accounting procedures related to the immobilized public property, emphasizing that the legal obligation for deployment of the same is from the financial year 2019, on the other hand it is verified that the public entities do not disclose all the information related to the practices adopted for measuring and evaluating the immobilized public. This research is relevant to demonstrate that the public accounting is evolving, gradually, in Brazil, may finally becomes a source of support for the process of decision making and the need to support the instrumentalization of social control. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://www.lume.ufrgs.br/bitstream/handle/10183/148487/001000992.pdf?isAllowed=y&sequence=1 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
