A DISCUSSION ON THE ACCOUNTING TREATMENT OF HERITAGE ASSETS

Abstract

Heritage Assets (HAs) are physical assets preserved by an entity because of its cultural value, historical or environmental, which typically have not replaced and are not intended for sale. Given their characteristics, studies on their accounting treatment are scarce. Therefore, this study discusses the concepts, characteristics and methods of measurement of Heritage Assets HA, identifying properties and aspects that make these assets demanding special accounting treatment. Backed by the theory of measurement was performed Bibliographic and Normative research, identifying the major international accounting bodies that have guidance on the accounting for these assets in order to analyze the accounting treatment required by each agency. In the literature, were examined major scientific researches on the subject, emphasizing the point of view of each author as the measurement criteria related to HA. The results show that for the HA can be measured, they should be achieved by the operational definition of an asset, and that there is a need to identify not economic properties that can be measured to establish values that go beyond market prices including, for example, social and environmental benefits arising from them. reater& � n `��i deral District, reaching R$ 12.69 per capita, or R$ 19.48 per voter fit. Another indicator of the magnitude of the revenue demonstrates that investment reaches less than R$ 0.01 R$ 1.00 for each of the budget to be managed in the state during the year. Therefore, the study showed the investment for each candidate and to demonstrate that the outcome of the polls through the biggest financial investment in campaigns.