Governmental Accounting: A Study of the Recognition of Depreciation in the Brazilian States Accounts

• Autor(a) principal: CARVALHO ANDRADE, MARIA ELISABETH MOREIRA
• Data de Publicação: 2019
• Outros Autores: Suzart, Janilson Antonio da Silva
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Administração Pública e Gestão Social
• Texto Completo: https://periodicos.ufv.br/apgs/article/view/5293
• topic: Depreciação; Entes Subnacionais; Patrimônio Público; Contabilidade Governamental

The objective of this paper was to compare the effects of the recognition of depreciation in the Brazilian subnational entities in the period between 2003 and 2014. Initially, we sought to collect data related to the variation of accumulated depreciation, property, plant and equipment, and depreciation expenses of all subnational entities (Brazilian States and the Federal District, more specifically), in the database of FINBRA – Finanças do Brasil. The final sample consisted of thirteen subnational entities due to the lack of data in the analyzed period. The technique chosen was the nearest neighbor analysis. The results of the analysis allow to conclude that there have been insufficient advances for a reliable equity representation of subnational public entities. This situation, consequently, affects the representation of the governmental equity in the consolidated information on the Brazilian national public sector. There is no consistency in the accounting policy adopted over time, in terms of depreciation. Keywords: Depreciation, Subnational entities, Public Equity.