Impairment in the public sector: particularities of Brazilian and international standards
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/6951 |
Resumo: | Little discussion on impairment in the public sector has occurred in the academic context. Standardizing bodies have published pronouncements on this issue, but many doubts arise and remain unanswered. This article analyzes the particularities of Brazilian and international standards guiding impairment in the public sector: Gasb 42, Ipsas 21 and 26 and NBC T 16.10. The aspects analyzed were related to the impairment concept, the periodicity of applying the test, what assets it should be applied to and the recognition, measurement and disclosure process of impairment loss. The main divergences between the pronouncements are: Gasb 42 is based on principles instead of rules; the criteria Gasb 42 uses to calculate the fair value are similar to the criteria Ipsas 21 and 26 use to calculate the value in use; the replacement cost is used to calculate fair value in Gasb 42 and the outflow value in both Ipsas; only Ipsas 26 uses the figure of cash-generating unit; Gasb 42 does not permit the reversal of impairment loss and the Ipsas do not apply to revalued goods. Although NBC T 16.10 is already in force in Brazil, all public assets and depreciation need to be recognized and measured before this standard is applied. |
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Impairment in the public sector: particularities of Brazilian and international standardsImpairment no setor público: particularidades das normas nacionais e internacionaisimpairmentIpsasGasbfair value.ImpairmentIpsasGasbfair value.Little discussion on impairment in the public sector has occurred in the academic context. Standardizing bodies have published pronouncements on this issue, but many doubts arise and remain unanswered. This article analyzes the particularities of Brazilian and international standards guiding impairment in the public sector: Gasb 42, Ipsas 21 and 26 and NBC T 16.10. The aspects analyzed were related to the impairment concept, the periodicity of applying the test, what assets it should be applied to and the recognition, measurement and disclosure process of impairment loss. The main divergences between the pronouncements are: Gasb 42 is based on principles instead of rules; the criteria Gasb 42 uses to calculate the fair value are similar to the criteria Ipsas 21 and 26 use to calculate the value in use; the replacement cost is used to calculate fair value in Gasb 42 and the outflow value in both Ipsas; only Ipsas 26 uses the figure of cash-generating unit; Gasb 42 does not permit the reversal of impairment loss and the Ipsas do not apply to revalued goods. Although NBC T 16.10 is already in force in Brazil, all public assets and depreciation need to be recognized and measured before this standard is applied.O impairment no setor público tem sido pouco discutido no meio acadêmico. Osórgãos normatizadores têm publicado pronunciamentos sobre o assunto, enquanto muitas dúvidas surgem e permanecem sem resposta. Diante disso, este artigo analisaas particularidades de normas nacionais e internacionais balizadoras do impairmentno setor público: o Gasb 42, os Ipsas 21 e 26 e a NBC T 16.10. Foram analisadosaspectos relacionados ao conceito de impairment, à periodicidade de aplicação doteste, para quais ativos deve ser aplicado e o processo de reconhecimento, mensuraçãoe evidenciação da perda por impairment. As principais divergências entre ospronunciamentos são: o Gasb 42 está baseado em princípios e não em regras; oscritérios utilizados pelo Gasb 42 para cálculo do fair value são semelhantes àquelesusados pelos Ipsas 21 e 26 para cálculo do valor em uso; o valor de reposição é usadopara cálculo do fair value no Gasb 42 e o valor de saída nos Ipsas; apenas o Ipsas 26utiliza a figura da unidade geradora de caixa; o Gasb 42 não admite a reversão daperda por impairment e os Ipsas não se aplicam a bens reavaliados. Apesar da NBC T16.10 já estar em vigor no Brasil, todos os ativos públicos e a depreciação precisamser reconhecidos e mensurados antes da aplicação dessa norma.Fundação Getulio Vargas (FGV EBAPE)2010-12-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/6951Brazilian Journal of Public Administration; Vol. 44 No. 4 (2010); 839 a 876Revista de Administração Pública; Vol. 44 Núm. 4 (2010); 839 a 876Revista de Administração Pública; v. 44 n. 4 (2010); 839 a 8761982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/6951/5518Carvalho, Luiz Nelson Guedes deCosta, Patrícia de SouzaOliveira, Alan Teixeira deinfo:eu-repo/semantics/openAccess2021-11-17T20:49:38Zoai:ojs.periodicos.fgv.br:article/6951Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T20:49:38Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Impairment in the public sector: particularities of Brazilian and international standards Impairment no setor público: particularidades das normas nacionais e internacionais |
title |
Impairment in the public sector: particularities of Brazilian and international standards |
spellingShingle |
Impairment in the public sector: particularities of Brazilian and international standards Carvalho, Luiz Nelson Guedes de impairment Ipsas Gasb fair value. Impairment Ipsas Gasb fair value. |
title_short |
Impairment in the public sector: particularities of Brazilian and international standards |
title_full |
Impairment in the public sector: particularities of Brazilian and international standards |
title_fullStr |
Impairment in the public sector: particularities of Brazilian and international standards |
title_full_unstemmed |
Impairment in the public sector: particularities of Brazilian and international standards |
title_sort |
Impairment in the public sector: particularities of Brazilian and international standards |
author |
Carvalho, Luiz Nelson Guedes de |
author_facet |
Carvalho, Luiz Nelson Guedes de Costa, Patrícia de Souza Oliveira, Alan Teixeira de |
author_role |
author |
author2 |
Costa, Patrícia de Souza Oliveira, Alan Teixeira de |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Carvalho, Luiz Nelson Guedes de Costa, Patrícia de Souza Oliveira, Alan Teixeira de |
dc.subject.por.fl_str_mv |
impairment Ipsas Gasb fair value. Impairment Ipsas Gasb fair value. |
topic |
impairment Ipsas Gasb fair value. Impairment Ipsas Gasb fair value. |
description |
Little discussion on impairment in the public sector has occurred in the academic context. Standardizing bodies have published pronouncements on this issue, but many doubts arise and remain unanswered. This article analyzes the particularities of Brazilian and international standards guiding impairment in the public sector: Gasb 42, Ipsas 21 and 26 and NBC T 16.10. The aspects analyzed were related to the impairment concept, the periodicity of applying the test, what assets it should be applied to and the recognition, measurement and disclosure process of impairment loss. The main divergences between the pronouncements are: Gasb 42 is based on principles instead of rules; the criteria Gasb 42 uses to calculate the fair value are similar to the criteria Ipsas 21 and 26 use to calculate the value in use; the replacement cost is used to calculate fair value in Gasb 42 and the outflow value in both Ipsas; only Ipsas 26 uses the figure of cash-generating unit; Gasb 42 does not permit the reversal of impairment loss and the Ipsas do not apply to revalued goods. Although NBC T 16.10 is already in force in Brazil, all public assets and depreciation need to be recognized and measured before this standard is applied. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-12-18 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6951 |
url |
https://periodicos.fgv.br/rap/article/view/6951 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6951/5518 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 44 No. 4 (2010); 839 a 876 Revista de Administração Pública; Vol. 44 Núm. 4 (2010); 839 a 876 Revista de Administração Pública; v. 44 n. 4 (2010); 839 a 876 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
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1798943765380988928 |