Perception of procedures for measuring fixed assets in public institutions of higher education

• Autor(a) principal: Martins, Andreia Dulce
• Data de Publicação: 2020
• Outros Autores: Peixe, Blênio Cezar Severo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/49779
• topic: Adoção da mensuração do ativo imobilizado; universidades federais; institutos federais; padrões internacionais de contabilidade; impairment; reavaliação; Adoption of measurement of fixed assets; federal universities; federal institutes; international accounting standards; impairment; revaluation

Accounting applied to the public sector in recent years has been driven by the process of convergence to international standards. In view of this movement, increase the need to adhere to the procedures for measuring fixed assets in public sector bodies and entities. In this context, the study aimed to evaluate the degree of application of the procedures for measuring the active assets of Brazilian universities and federal institutes to international accounting standards. Through the adoption of the grouping criterion, questionnaires were sent to 102 Federal Institutions of Higher Education (IFES) and 49% of responses were recorded. The survey results show that public entities, which concern the measurement and disclosure of assets, are at odds with the process of convergence of the Brazilian public sector to international accounting standards. To achieve this process, investments in technology, training, professional development, awareness of managers and training of multidisciplinary teams are necessary. In addition, the study points out the need for more effective collection by regulatory bodies in relation to compliance with standards, specific legislation and the Accounting Manual Applied to the Public Sector.