International Accounting Standards for the Public Sector: Analysis of IPSAS 17

• Autor(a) principal: Sallaberry, Jonatas Dutra
• Data de Publicação: 2012
• Outros Autores: Vendruscolo, Maria Ivanice
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Administração Pública e Gestão Social
• Texto Completo: https://periodicos.ufv.br/apgs/article/view/4047
• topic: Convergência; IPSAS 17; Imobilizado

This paper analyzes the accounting standards applicable to the public sector in relation to property, plant and equipment normalized by IPSAS 17, adherence to the guidelines of NBCASP as well as the convergence of national accounting (public) international standards issued by International Federation of Accountants (IFAC). We analyzed the 17 points raised by the IPSAS dealing on the property, plant and equipment and its main aspects such as the recognition of assets for common use, goods historical, artistic and cultural heritage and variations as revaluation, depreciation, impairment, and gains and losses relating to fixed assets. The study occurred by a qualitative way as to approach the problem and by a descriptive way as to the objectives. After analyzing the NBCASP and the brazilian legislation of those points cited in IPSAS 17, sought to demonstrate the adherence to international principles and those that still have divergences. It was found that although some aspects are similar, some discrepancies still hold, or are not perfectly aligned.Keywords: Convergence, IPSAS 17, Fixed Assets