Efeitos da depreciação no patrimônio público: um estudo de caso em uma instituição pública de ensino superior

Abstract

The general objective of this study is to investigate the effect of the recognition of depreciation on equity in a Federal Institution of Higher Education, in order to make explicit the adoption of Brazilian accounting standards applied to the public sector. The method adopted was the case study of a Federal Institution of Higher Education. The analysis of a single or a few cases in fact provides a very fragile basis for generalization. This study was classified as descriptive and explanatory by the fact that an analysis of the recorded data and the interpretation of the data was made. The data were collected directly from the financial statements of a Federal Public University of the State of Minas Gerais from 2010 to 2016. Based on the analysis of the statements it was possible to show that in 2010, at the beginning of convergence of the international standards applied to the public sector, there was no record of depreciation and it was recorded as of 2011. In the year of 2015, there was a large variation in the property, plant and equipment and depreciation accounts due to the new reformulations of calculations and demonstrations based on the IPSAS standards that gave NBC TSP, which currently defines accounting procedures. The recognition of depreciation has been gradual over the years, based on real estate and mobile assets that obtained a net augmentation over time.