Impairment in the public sector: particularities of Brazilian and international standards

Detalhes bibliográficos
Autor(a) principal: Carvalho, Luiz Nelson Guedes de
Data de Publicação: 2010
Outros Autores: Costa, Patrícia de Souza, Oliveira, Alan Teixeira de
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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spelling 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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