A PROPOSAL TO REGISTER AND EVIDENCE PROPERTY VARIATIONS AFTEROPTING FOR THE CERTIFICATE OF BENEFICIENT ENTITY OF SOCIAL ASSISTANCE - CEAS

• Autor(a) principal: Giollo, Paulo Roberto
• Data de Publicação: 2007
• Outros Autores: Bósio, Juliano
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/132
• topic: Entidades Beneficentes; Assistência Social; Evidenciação Contábil.

Assistance activities developed by non-profit entities are relevant for society. Therefore, State defines policies to motivate the maintenance and creation of non-governmental entities which contribute with their primordial purpose of collective well-being. By disregarding certain taxes to which it would be entitled, State enables those benefited entities to help better the underpriviledged. In the case of Beneficent Entities of Social Assistance (EBAS) which are the object of this study, State, besides granting them tax immunity, offers them exemption from social contributions. However, that exemption is conditioned by opting for the Certificate of Beneficent Entity of Social Assistance (CEAS), solely granted to the entity that – among other requirements — would apply annually at least twenty percent of its annual gross revenue to needy people, gratuitously. Consequently, EBAS need to opt either for the payment of social contributions or for the CEAS, accomplishing the necessary gratuitousness. Those situations generate new accounting elements which influence the EBAS property dynamics. Having said that, our study proposes a methodology to register and evidence property variations that happen in a beneficient entity, triggered by its option for the CEAS, in order to satisfy needs for information of the accounting services users. Keywords: Beneficient entities. Social assistance. Accounting Evidence.