DISCLOSURE OF ACCOUNTING INFORMATION IN FIXED ASSETS MANAGEMENT OF BRAZILIAN FEDERAL PUBLIC INSTITUTIONS OF HIGHER EDUCATION

Abstract

This article presents the results of a survey that aimed to analyze the level of compliance and disclosure of equity accounting procedures (depreciation, revaluation and impairment) of higher education institutions linked to the federal system of public education, after the implementation of the International Accounting Standards applied to the public sector (NBC T 16.9 and NBC T 16.10). Classified as descriptive, the field study was conducted by research survey with a sample of 75 federal institutions of higher education. Parametric test T-Student was applied to test the hypothesis of the research. As a result, it was found that the institutions meet satisfactorily the procedures for asset control routines. However, for the new accounting practices (depreciation, revaluation and impairment), we examined whether the analyzed entities need to improve the fixed assets management aiming at better disclosure of accounting information pertaining to the gathered estate of movable property. Therewere found statistical differences between the level of adoption of these procedures, the higher level being for the federal universities when compared to the federal institutes.This study helps users of the information disclosed by the institutions under study to be aware of the level of adoption of international accounting standards related to accounting procedures, which are relevant and allow to present the correct equity position of the entities.