NBC TSP 07 – Ativo Imobilizado
88. As demonstrações contábeis devem divulgar, para cada classe de ativo imobilizado:
(a) os critérios de mensuração utilizados para determinar o valor contábil bruto;
(b) os métodos de depreciação utilizados;
(c) as vidas úteis ou as taxas de depreciação utilizadas;
(d) o valor contábil bruto e a depreciação acumulada (mais as perdas por redução ao valor recuperável acumuladas) no início e no final do período; e
(e) a conciliação do valor contábil no início e no final do período demonstrando: (i) adições; (ii) alienações; (iii) aquisições por meio de combinações do setor público;
89. As demonstrações contábeis também devem divulgar para cada classe de ativo:
(a) a existência e os valores de restrições a ativos imobilizados oferecidos como garantia de obrigações;
(b) o valor dos custos reconhecidos no valor contábil de item do ativo imobilizado durante a sua construção;
(c) o valor dos compromissos contratuais advindos da aquisição de ativos imobilizados; e
(d) se não for divulgado separadamente no corpo da demonstração do resultado, o valor das indenizações de terceiros por itens do ativo imobilizado que tenham sido objeto de redução ao valor recuperável, perdidos ou abandonados, incluído no resultado do período.
FGV (2019):
QUESTÃO CERTA: As Normas Brasileiras de Contabilidade aplicadas ao Setor Público (NBC TSP), alinhadas aos padrões internacionais, têm exigido a divulgação de informações adicionais (notas explicativas) para melhor compreensão das demonstrações contábeis. Uma nota explicativa sobre o Ativo Imobilizado da entidade, por exemplo, requer a apresentação de informações detalhadas sobre os itens do grupo. Das informações adicionais a seguir sobre Ativo Imobilizado, a que NÃO é exigida pela NBC TSP 07 refere-se a: valores em moeda estrangeira relativos à aquisição de ativos imobilizados no exterior.
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