ID: 39910
Authors:
Esdras Carlos de Santana, Alex Sandro de Oliveira Barbosa, Larissa Gomes de Oliveira.
Source:
Pensar Contábil, v. 17, n. 64, p. 23-29, September-December, 2015. 7 page(s).
Keyword:
Accounting public sector , Heritage assets , Intangibles assets
Document type: Article (Portuguese)
Show Abstract
The main international statement about heritage assets accounting methods were analyzed; and, based on a specific case, the way the recognition, measurement and disclosures of an asset with the same features as these assets have been being done in Brazil were displayed. The main characteristics of heritage assets lie on their historical, artistic, scientific, technological, geophysical or environmental value. These characteristics turn their measurement into a hard task because the valuation accounts for more than the evaluation value of the physical structure to achieve the intangible asset booking value. By means of an exploratory research, the surveying data were analyzed in a qualitative way with the intention to show the accounting of Ilha Fiscal, one of the most famous monuments of Rio de Janeiro city that gathers characteristics of a heritage asset. This research found out that, even though the international accounting standard boardings have already released statements about the topic, there is no compatibility among the boardings yet; and that there are Brazilian accounting statements to assets with de same characteristics as heritage assets just for the public sector entity, but they cannot recognize intangible portion.
