文章基本信息

标题：PUBLIC PROPERTY: ANALYSES OF ACCOUNTING RECORDS OF COMMON USE PROPERTY
本地全文：下载
作者：Fábia Jaiany Viana de Souza ; Maurício Corrêa da Silva
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2012
卷号：2
期号：3
页码：73-85
语种：
出版社：University of State of Bahia
摘要：Public property is defined by the Brazilian Civil Code as the property of national domain belonging to the legal persons ruled by the internal public law and all others are private, regardless of the person to which they belong. The same provision classifies public property as follows: common use property (rivers, seas, roads, streets and squares); special use property (buildings or lots of land used by the federal, state or municipal administration, including the ones belonging to their original authorities) and the state property (property with no specific purpose). This study has as objective to analyze the accounting records of common use property determined by NBC T 16.10, with a view of suggesting changes in legislation. The methodology used was exploratory, bibliographical and qualitative research. Results revealed that the record determined by NBC T 16.10 does not reflect the financial situation of public entities and therefore, suggestions of other types of record for changes in legislation were done (to account as offset asset and liability and/or as specific items of Asset and Liability), which will highlight public entities' patrimonial and financial situation. One must also note the suggestion of including the concepts of special use property and state property in the review of the foregoing legislation.