PROCESS OF RECOGNITION AND MEASUREMENT OF FIXED ASSETS IN THE PUBLIC SECTOR FRONT THE INTERNATIONAL ACCOUNTING STANDARDS: A CASE STUDY OF ANATEL

• Autor(a) principal: Carvalho, Rafael de Moura Fé
• Data de Publicação: 2012
• Outros Autores: Lima, Diana Vaz de, Ferreira, Lucas Oliveira Gomes
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2652
• topic: Fixed Assets. Public Sector. International Accounting Standards.; Activo Fijo. Sector Público. Normas Internacionales de Contabilidad; Ativo Imobilizado; Setor Público; Padrões Internacionais de Contabilidade; Anatel.

The fixed asset is a tangible item which is expected to be used for more than one period. With the convergence process to international accounting standards, the main points to be considered for its accounting are the recognition of the asset, the determination of their accounting values ​​and the ​​depreciation values and impairment to be recognized. In this sense, this study aims to analyze the process of recognition and measurement of these assets, through a comparative study between the Brazilian Accounting Standards (NBCASP), the Accounting Manual Applied for Public Sector (MCASP) and the International Public Sector Accounting Standards (IPSAS); and a case study of National Telecommunication Agency (ANATEL). Documentation, record files and interviews were used, and data and records were obtained from the Integrated System of Federal Government Financial Administration (SIAFI), regarding the years of 2009, 2010 and 2011. The innovation is to present a flowchart with the steps to be observed by the government sphere front the international standards that can be applied to all public institutions. The results show that ANATEL has been practicing the depreciation accounting procedure for the fixed assets acquired from 2010 on, but the procedures related to impairment have not been executed yet.