HERITAGE ASSETS: RECONHECIMENTO, MENSURAÇÃO E EVIDENCIAÇÃO EM MUSEUS
DOI:
https://doi.org/10.14392/asaa.2022150103Palavras-chave:
Heritage assets, Reconhecimento, Mensuração, EvidenciaçãoResumo
Objetivos: O estudo objetiva investigar a forma como os heritage assets são reconhecidos, mensurados e evidenciados pelos museus.
Método: Uma pesquisa documental foi realizada com abordagem quantitativa. Analisaram-se as demonstrações contábeis de 42 museus australianos, 25 neozelandeses e 171 ingleses, totalizando uma amostra de 238 entidades. Os dados foram analisados considerando-se as dimensões definidas conforme os itens apresentados das normas AASB 116, PBE IPSAS 17 e FRS 102.
Resultados: Os resultados da análise documental revelaram a adoção de diferentes práticas, seja quando observados os museus de um mesmo país, ou quando da comparação entre os países. Na Austrália predominaram museus que capitalizam seus heritage assets de forma plena, enquanto que no Reino Unido a maioria dos museus adotou a abordagem mista ou não reconheceram esses ativos. A Nova Zelândia, por sua vez, apresenta um cenário intermediário, com entidades divididas entre essas duas possibilidades.
Contribuições: O estudo contribui para a compreensão dos limites de aplicação dos padrões vigentes, levando a reflexões sobre os tratamentos mais adequados no contexto das organizações investigadas.
Palavras-chave: Heritage assets. Reconhecimento. Mensuração. Evidenciação.
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Copyright (c) 2022 Charline Pires, Jorge Katsumi Niyama, Ilse Maria Beuren, Ernani Ott
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