Conformidade das demonstrações financeiras de entidades sem fins lucrativos dos estados do centro-oeste às normas brasileiras de contabilidade: um estudo documental
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Data
2013-12-09
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Universidade Federal de Goiás
Resumo
As a way to regulate the nonprofit entities and as an initial stage of the convergence procedure to IFRS., the Federal Council of Accounting passed the Resolution #1.409/12 that approved the General Technical Interpretation 2002 – Nonprofit Entities. This wais, the aim of this research is to investigate the compliance of the financial statements at nonprofit entities in Center-West in relation to follow the Brazilian Accounting Standards. The research was characterized as descriptive, bibliographical by documents, and qualitative approach. The sample is composed to 29 nonprofits organizations that prepare its financial statements on the year of 2012 in the Official Gazette on each State, within the period of 1 January 2013 to 31 May 2013. The research shows that 14 organizations did not prepare their financial statements according ITG 2002. It´s also possible to verify that 8 entities in 15 that have disclosed its demonstrative expressed in its footnotes that they met the statements already exposed in the CFC Resolution # 1.409/12 it did not expressed directly which statement it was used. The nonprofit entities in Goias, Mato Grosso and Mato Grosso do Sul did not adapted its statements in accordance with ITG 2002.
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Entidades sem fins lucrativos, Demonstrações contábeis, ITG 2002, Nonprofit entities, Financial statements
Citação
CARVALHO, Eduardo Silva. Conformidade das demonstrações financeiras de entidades sem fins lucrativos dos estados do centro-oeste às normas brasileiras de contabilidade: um estudo documental. 2013. 45 f. Trabalho de Conclusão de Curso (Graduação) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2013.