Transparency in financial reporting by European Foundations
Autor(a) principal: | |
---|---|
Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10362/17298 |
Resumo: | The increasing role of the European Foundations, urges for more transparency. The prevalent accounting frameworks in which they operate and report their activities are mostly based on national laws. This lack of harmonization, limits comparison between European foundations. Thus, this Work Project analyzes the current financial reporting by European foundations, and evaluates the similarities, differences and data availability between countries. The research provides evidence about little information available, deficiency in the financial reporting, within and between countries. The research recommends the need to ensure uniformity by providing a clear definition for public-benefit purpose, harmonization of laws and financial reporting. |
id |
RCAP_ff7fd82d3759d1b539aff50733215fd7 |
---|---|
oai_identifier_str |
oai:run.unl.pt:10362/17298 |
network_acronym_str |
RCAP |
network_name_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository_id_str |
7160 |
spelling |
Transparency in financial reporting by European FoundationsEuropean foundationFinancial reportingRegulationTransparencyAccounting standardsDomínio/Área Científica::Ciências Sociais::Economia e GestãoThe increasing role of the European Foundations, urges for more transparency. The prevalent accounting frameworks in which they operate and report their activities are mostly based on national laws. This lack of harmonization, limits comparison between European foundations. Thus, this Work Project analyzes the current financial reporting by European foundations, and evaluates the similarities, differences and data availability between countries. The research provides evidence about little information available, deficiency in the financial reporting, within and between countries. The research recommends the need to ensure uniformity by providing a clear definition for public-benefit purpose, harmonization of laws and financial reporting.Ferreira, LeonorRUNGomes, Pedro Diogo Barrela dos Santos2016-05-17T14:03:38Z2016-012016-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/17298TID:201528266enginfo: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:RCAAP2024-03-11T03:55:06Zoai:run.unl.pt:10362/17298Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:23:52.581558Repositório 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 |
Transparency in financial reporting by European Foundations |
title |
Transparency in financial reporting by European Foundations |
spellingShingle |
Transparency in financial reporting by European Foundations Gomes, Pedro Diogo Barrela dos Santos European foundation Financial reporting Regulation Transparency Accounting standards Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
title_short |
Transparency in financial reporting by European Foundations |
title_full |
Transparency in financial reporting by European Foundations |
title_fullStr |
Transparency in financial reporting by European Foundations |
title_full_unstemmed |
Transparency in financial reporting by European Foundations |
title_sort |
Transparency in financial reporting by European Foundations |
author |
Gomes, Pedro Diogo Barrela dos Santos |
author_facet |
Gomes, Pedro Diogo Barrela dos Santos |
author_role |
author |
dc.contributor.none.fl_str_mv |
Ferreira, Leonor RUN |
dc.contributor.author.fl_str_mv |
Gomes, Pedro Diogo Barrela dos Santos |
dc.subject.por.fl_str_mv |
European foundation Financial reporting Regulation Transparency Accounting standards Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
topic |
European foundation Financial reporting Regulation Transparency Accounting standards Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
description |
The increasing role of the European Foundations, urges for more transparency. The prevalent accounting frameworks in which they operate and report their activities are mostly based on national laws. This lack of harmonization, limits comparison between European foundations. Thus, this Work Project analyzes the current financial reporting by European foundations, and evaluates the similarities, differences and data availability between countries. The research provides evidence about little information available, deficiency in the financial reporting, within and between countries. The research recommends the need to ensure uniformity by providing a clear definition for public-benefit purpose, harmonization of laws and financial reporting. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-05-17T14:03:38Z 2016-01 2016-01-01T00:00:00Z |
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/10362/17298 TID:201528266 |
url |
http://hdl.handle.net/10362/17298 |
identifier_str_mv |
TID:201528266 |
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.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 |
institution |
RCAAP |
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 |
repository.mail.fl_str_mv |
|
_version_ |
1799137875232555008 |