Avaliação de ativos imobilizados no setor público no contexto da convergência às normas internacionais de contabilidade: o caso de uma organização militar

Abstract

The phenomenon of globalization and internationalization of markets continues to contribute to the breaking of paradigms in various sectors of Brazilian society. To attend the new demands of information, comes the challenge of defining standards that ensure the quality of data, maintaining the standards of understandability and comparability. In the private sector, IFRS is already a reality for the establishment of an international accounting standard. The public sector, in turn, is initiating actions towards international convergence in accounting, with the use of the first NBCASP. One of the main changes in this movement refers to the vision more focused on equity than the budget. With that comes the need to know the real equity situation of public bodies. To do this, it is necessary for public agencies carry out proper assessment, reassessment and the impairment of its fixed assets. With the aid of a theoretical base assembled from a literature and documentary review, this paper aims at answering the following question-problem: “How the assets of public agencies will be impacted with the use of current national legislation aimed at convergence with the international standard accounting procedures for the public sector?”. By developing a case study in a military organization, the procedures for assessment, reassessment and the impairment of fixed assets were performed, in order to provide a result of the impact on the situation of the equity of the agency. In addition, we obtained the corresponding depreciation rates through the two methods provided by STN. The results show a reduction of more than one quarter of the assets originally recorded. The use of the depreciation rate set by the Navy of Brazil, due to the capacity of the asset control system used by institution, although not be the best accounting practice, which helps to soften the impact of new accounting practice. It was also verified that the national standard, despite being more synthetic, has considerable symmetry issued by the IPSASB. However, there is a need for the competent organs effectively exercise the power of regulation to cover the gaps left by NBCASP.