Bens ambientais do município de Fortaleza/CE: características mapeadas versus características necessárias para mensuração econômica

Abstract

Records of public property assets seek to meet the new demands arising from the Brazilian public accounting internationalization, according to NBC T 16. Within this context, this This work aims to map and identify the Environmental Inventory Fortaleza / CE (2003) features that can be applied pelosos methods of environmental valuation in that can be applied to environmental goods of Fortaleza/CE, according to the features mapped in an environmental inventory. In this context, the records of these public heritage assets seek to meet the new requirements stemming from the internationalization process of Brazilian public accounting. Therefore, Fforam extracted the last Environmental Inventory Fortaleza/CE (2003), environmental goods and their characteristics, comparing the latter with the features used in the methods discussed in the literature, and a sample of 83 goods in one. The study mapped out in a population of 142 142 goods, 83 of sample order goods parameterized in checking in 10 methods of economic valuation. which can be applied by the intersection of the characteristics of the methods of mapped property. The results achieved point 174 possible applications of the methods of environmental economic valuation for the sample (83) having greater representatividadesendo intersection n methods of Avoided costs (39) and Opportunity Cost (31) the ones that have intersecting features) -, or 70 applications to these two methods. However, it was found that there is need for new complement paraque field research dem necessary information ADOS goods for application dose valuation methods and the consequent way to apply them in order to measure them economically.