Impacto no ativo imobilizado em razão da convergência dos padrões internacionais de Contabilidade aplicada ao Setor Público: uma pesquisa-ação na Câmara Municipal de Santa Bárbara D’Oeste

Abstract

Accounting applied to the public sector in Brazil is being elevated to a new level, through convergence to international standards. This convergence process in the public sector has as objective the adoption of IPSAS (International Public Sector Accounting). From this process was rescued in the Brazilian public sector the focus on patrimony, which made possible the introduction of new accounting procedures of the asset, such as revaluation decrease in recoverable value (impairment) and depreciation. Therefore, the present research aimed to analyze the impact on fixed assets of the city of Santa Bárbara D'oeste, due to the adoption of international standards. The methodology used was the action research, where we sought to perform procedures for the initial evaluation of the fixed assets of the city, due to the adoption of new accounting standards. The data was collected from the asset management system. To start the analysis of the fixed assets, there was the need of some items that did not meet the criteria for assets. Giving progress in the analysis were defined the life and the residual value of each of the fixed assets account group. Passing finally for the initial assessment process of fixed assets through market research, were later identified the existence of goods with nominal values very underestimated. As a result, one can consider that the situation problem and the overall objective of this work has been achieved, since through the involvement of the researcher and the commission of public employees in this research were demonstrated the impact on fixed assets of the city due to the convergence to international standards. In general it was found that the Liquid Asset was reduced and the Fixed Assets increased. In addition, could be identified several particularities involving the permanent assets of the public sector, due to the budget focus, such as the lack of registration of assets, assets that should not be registered and assets under or overvalued.