Depreciação na contabilidade pública: uma análise da evolução da evidenciação contábil nos municípios do estado Paraná

Abstract

Given the changes in regulation and the need for information for the user of public accounting information, this study aimed to analyze the evolution in the disclosure of depreciation during the years 2015 to 2019 in the municipalities of the State of Paraná to identify whether they are in compliance with the current legislation. This is a descriptive research with a quali-quantitative approach, carried out through data collection on the website of the Tribunal de Contas do Estado do Paraná (TCEPR). When analyzing the disclosure of depreciation, the results obtained show that less than a third of the municipalities in Paraná show the depreciation and those who show it do not do it according to the legal precepts. The study contributes academically to evidence the conformity of the values of immobilized assets in the municipalities of Paraná with the recent changes in the regulation that regulates the recognition and registration of the depreciation of municipal public assets.