A concretização da depreciação no setor público: efeitos contábeis e patrimoniais em uma instituição de ensino superior

Abstract

The overall objective of the study was to examine the effects of depreciation in accounting, and asset information from a Higher Education Institution in Amazonas and subsequent disclosure by the Theory of Legitimacy Accounting. The chosen method was a case study of descriptive and explanatory, through the application of prevailing NBC T SP, Manual de Contabilidade Aplicado ao Setor Público, and national and international accounting theory relating to the measurement, valuation and disclosure of fixed assets. Still methodologically methods were employed questionnaire and checklist files and records in the database, using the built assets in the period 2008-2013. Justification the research found harboring both reflexes that have postings in the financial statements and reports, as about decision making, planning, control equity, transparency, better planning and use of permanent assets – one of the objectives it proposes the new asset Accounting. As a result of the work, were identified in the institution variables affecting depreciation, as rates lower than the standard adopted by the central organs of accounting depreciation. Thus, we proposed a compatible fitness for reliable fair value basis depreciation model: impairment test, using the methodology of depreciable current cost reduction for impairment, which achieved total amount of R$ 2.6 million, which represents 2.7% of the value of the movable historical cost accounting 31.12.2013. Finally, it was found that the accounting impact of the depreciation in the financial statements and disclosures are significant and in the order of 9.3 million dollars for the competence of 2013, which negatively affected the fixed assets at 34.5% of history of depreciable movable and 31.3% of the historical value of movable property in general. The positive result for the year was reduced by 28% with depreciation and impairment. The postings and reviews reveal momentary loss accounting for full jurisdiction, determining the precise costs of Institution and Legitimacy Theory applied to the public sector, which requires more attention. This is because the releases and disclosures on fixed assets can provide better interpretation citizens and users in general with regard to social about the real value of fixed assets depreciation combined with control. Thus, greater transparency of this data can be a potential source of information to facilitate an understanding of how long an asset has the potential to offer benefits for full conditions; same as on the local Institution giving cause more or less damage impairment, raising those most usual sources and condition every year, and also about the current book value of each class and/or active individual mobile.