Produção Nacional
DEMONSTRAÇÕES CONTÁBEIS DO TERCEIRO SETOR: UMA ANÁLISE DA FUNDAÇÃO XUXA MENEGHEL
2019; Volume: 2; Issue: 2 Linguagem: Inglês
10.19141/2594-7680.actanegocios.v2.n1.p24-35
ISSN2594-7680
AutoresSheila da Silva Borges, Jéssica Dayane Campos, André Felipe de Carvalho Sanchez, Marta Aparecida Martins Xavier,
Tópico(s)Business and Management Studies
ResumoAbstract: Due to the country’s deficiency in promoting quality of life to the population, the so-called non-profit organizations came up. Even though these organizations don’t aim profitability, they need to be held accountable by the Public Ministry through financial statements, considering the Accountancy Brazilian Technical Standards applied to them, like NBCITG 2002(R1) – that approaches acknowledgement, accounting records, financial statements, clearing accounts and publicity. In addition to these standards, there is the accounting procedures manual, that consists of obligations like the one of rendering account to the deliberative and the public authority. In the development of this article, a case study was made through documental and bibliographic research, with the information available in the website of Xuxa Meneghel Foundation. With the analysis of the foundation, it is noticed that the items applied from 2012 to 2014 were satisfactorily accomplished by the organization, only not demonstrating the explanatory notes of the respective years on the website.
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