Implantação da depreciação no setor público e procedimentos contábeis: um estudo em uma instituição pública de ensino superior

This study aimed at investigating the preceding measures to the implementation of depreciation in a higher education federal institution, in order to explain the possible obstacles concerning the application of the Normas Brasileiras de Contabilidade Tecnicas Aplicadas ao Setor Publico (Brazilian Standards of Technical Accountancy Applied to the Public Sector) which are in force for the movable property, as well as it benefits for the decision-making under managers’ perspective. As a result, it was found that the institution needs a deeper control of the fixed asset in relation to the depreciation procedures and the impairment test. Moreover, the managers understand that further details on the monthly reports’ content will provide benefits on the purchase planning. Thus, managers realize that there is a need for training, in order to better use such reports.