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Abstract(s)
A finalidade deste estudo é obter uma visão sobre o nível de divulgação da informação prestada pelas entidades que operam no Terceiro Setor em Portugal. Para o efeito, foram selecionadas 16 organizações não lucrativas que integram o perímetro normativo das Entidades do Setor Não Lucrativo (ESNL). A realização deste trabalho compreendeu a realização de três análises. A primeira análise recaiu sobre o regime contabilístico adotado pelas Organizações Não-Governamentais para o Desenvolvimento (ONGD) no ano de 2013, por forma a verificar da sua adoção relativamente à legislação específica para o setor. Numa segunda parte foi efetuada uma análise comparativa individual a cada organização, de modo a testar a conformidade e divulgação da informação contabilística constantes dos Relatório e Contas (R&C). Por fim, foi elaborado um exame específico às Demonstrações Financeiras das ONGD estudadas, em 2013, por forma a estudar quais os modelos de Demonstrações Financeiras corretamente/incorretamente aplicados face à legislação para as ESNL. Destas análises, conclui-se que 75% das ONGD aplicaram o SNC-ESNL (Sistema de Normalização Contabilística para Entidades do Setor não Lucrativo) no ano de 2013. Relativamente à conformidade e divulgação da informação contabilística constantes dos R&C de 2013, verificou-se que a informação contabilística divulgada pelas ONGD não está de acordo com o Decreto-Lei (DL) que define o Setor. Conclui-se ainda que apenas 37,50% das ONGD estudadas possuem informação contabilística completamente divulgada segundo o regime contabilístico para as ESNL e portaria n.º 105/2011, de 14 de Março. Em conformidade com os resultados obtidos, conclui-se que o nível de divulgação da informação prestada pelas ONGD com sede em Portugal encontra-se em falta e/ou inconformidade no ano de 2013 para com o DL n.º 36-A/2011, de 9 de Março.
The purpose of this study is to attain an insight about the level of disclosure of the information provided by entities operating in the Third Sector in Portugal. For this purpose were selected 16 non-profit organizations that comprise the regulatory perimeter of the Nonprofit Sector Entities (ESNL). This work accomplishment included the completion of three analyses. The first analysis relapsed on the accounting system adopted by the Non-Governmental Development Organizations (NGDO) in the year of 2013, in order to verify its adoption on the specific legislation for the sector. In a second part was performed an individual comparative analysis for each organization, in order to test the compliance and disclosure of accounting information contained in the Annual Report (R&C) of 2013. Finally, a specific examination to the Financial Statements of the NGDO contained in our study was drawn in 2013 in an effort to study which models of financial statements were correctly / incorrectly applied befitting the rules for ESNL. As a result of these analyses, we have concluded that 75% of the NGDO applied the SNC-ESNL in 2013. Regarding the compliance and disclosure of accounting information contained in the Annual Report (R&C) of 2013, it was found that the accounting information disclosed by the NGDO is not in accordance with the Decree Law (DL) that defines the sector. We can also conclude that only 37,50% of the studied ONGD hold completely disclosed accounting information under the accounting regime for ESNL and Ordinance No. 105 / 2011 of 14 March. According to the obtained results, we have concluded that the level of disclosure provided by the NGDO with head office in Portugal is lacking and / or in nonconformity in 2013 toward Decree-Law No. 36-A / 2011, of 9 March.
The purpose of this study is to attain an insight about the level of disclosure of the information provided by entities operating in the Third Sector in Portugal. For this purpose were selected 16 non-profit organizations that comprise the regulatory perimeter of the Nonprofit Sector Entities (ESNL). This work accomplishment included the completion of three analyses. The first analysis relapsed on the accounting system adopted by the Non-Governmental Development Organizations (NGDO) in the year of 2013, in order to verify its adoption on the specific legislation for the sector. In a second part was performed an individual comparative analysis for each organization, in order to test the compliance and disclosure of accounting information contained in the Annual Report (R&C) of 2013. Finally, a specific examination to the Financial Statements of the NGDO contained in our study was drawn in 2013 in an effort to study which models of financial statements were correctly / incorrectly applied befitting the rules for ESNL. As a result of these analyses, we have concluded that 75% of the NGDO applied the SNC-ESNL in 2013. Regarding the compliance and disclosure of accounting information contained in the Annual Report (R&C) of 2013, it was found that the accounting information disclosed by the NGDO is not in accordance with the Decree Law (DL) that defines the sector. We can also conclude that only 37,50% of the studied ONGD hold completely disclosed accounting information under the accounting regime for ESNL and Ordinance No. 105 / 2011 of 14 March. According to the obtained results, we have concluded that the level of disclosure provided by the NGDO with head office in Portugal is lacking and / or in nonconformity in 2013 toward Decree-Law No. 36-A / 2011, of 9 March.
Description
Mestrado em Contabilidade
Keywords
Comparabilidade Continuidade Transparência Organização Não Governamental para o Desenvolvimento Non-Governmental Development Organizations Transparency Continuity Continuity