HERITAGE ASSETS ACCOUNTING: A COMPARATIVE STUDY BETWEEN MUSEUMS IN BRAZIL AND OTHER COUNTRIES

• Autor(a) principal: Strassburger, Rodrigo
• Data de Publicação: 2015
• Outros Autores: Souza, Ângela Rozane Leal de, Behr, Ariel
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/44629
• topic: Heritage assets. Recognition. Measurement. Accounting disclosure.; Ativos culturais; Reconhecimento; Mensuração; Evidenciação contábil.

Heritage assets are assets with unique atributes whose accounting procedures create many questions to accounting professionals. Thus, in order to discuss these points, this article aims to identify similarities and differences in accounting practices of heritage assets by museums located in three different countries. Furthermore, it will be shown possible reasons to explain why the identified variables are presented the way they are and possible impact on users of the analyzed financial statements. The research methodology is the comparative analysis of the financial statements of the British Museum (UK), the Museum of Modern Art in New York (USA) and the São Paulo Museum of Art (Brazil). The variables identified and analyzed were part of the following dimensions: recognition, measurement and disclosure of heritage assets. The results indicate that the British Museum provides more complete information about its heritage assets and also information in greater quantity, while the information from the Museum of Modern Art in New York relies mostly on its managers’ judgment. In Brazil, the information provided about the collection of the Museum of Art of São Paulo was fewer and sometimes ambiguous.