摘要：This study presented the challenges of the new approach, registration design and measurement and accounting control of the property of the public sector using the Brazilian Accounting Standards. These were applied to the public sector (NBCASP) 16.9 (2008), arising from the innovations of International Financial Reporting Standards (IFRS). The sample consisted of two institutions of public administration, one at federal level and the other at state level. The study revealed that there is a challenge that instigates the continuous innovation of activities. The research reveals that before these changes, there was no depreciation of fixed assets in public goods. Furthermore, the study shows that to lead this process of change and to implement the procedures, it will require a well structured system of physical control, using the register controls that already exist and innovating them according to requirements proposed by NBCASP 16.9. The survey also revealed that there are difficulties in interpreting the law of IFRS, due to lack of guidance on how to deal with the new accounting practices in public institutions.
