Financial reporting by European foundations

Detalhes bibliográficos
Autor(a) principal: Wagner, Simon
Data de Publicação: 2013
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/9853
Resumo: A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
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spelling Financial reporting by European foundationsFoundationsFinancial reportingEuropeDisclosuresA Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsDespite a significant increase in importance of the third sector in Europe, only little data is available of non-profit institutions like foundations and specifically their financial reporting. Therefore, this research analyzes the financial reporting by European foundations and draws conclusions concerning their approach in respective legal frameworks. Accounting standards and practices currently in use are compared and possible characteristics, relationships and patterns are investigated. The conclusion of this analysis confirms the lack of comparability, harmonization and standardization amongst European foundations. Existing reporting standards as well as legal frameworks differ within each country, making a comparison among European foundations very difficult.NSBE - UNLFerreira, LeonorRUNWagner, Simon2013-06-07T14:30:22Z2013-012013-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/9853enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T03:43:13Zoai:run.unl.pt:10362/9853Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:19:04.908005Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Financial reporting by European foundations
title Financial reporting by European foundations
spellingShingle Financial reporting by European foundations
Wagner, Simon
Foundations
Financial reporting
Europe
Disclosures
title_short Financial reporting by European foundations
title_full Financial reporting by European foundations
title_fullStr Financial reporting by European foundations
title_full_unstemmed Financial reporting by European foundations
title_sort Financial reporting by European foundations
author Wagner, Simon
author_facet Wagner, Simon
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Wagner, Simon
dc.subject.por.fl_str_mv Foundations
Financial reporting
Europe
Disclosures
topic Foundations
Financial reporting
Europe
Disclosures
description A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
publishDate 2013
dc.date.none.fl_str_mv 2013-06-07T14:30:22Z
2013-01
2013-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/9853
url http://hdl.handle.net/10362/9853
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv NSBE - UNL
publisher.none.fl_str_mv NSBE - UNL
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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