ITG 2002 (R1) COMPLIANCE LEVAL BY ABONG NON-GOVERNMENTAL ORGZANIZATIONS

• Autor(a) principal: Melo, Jacqueline Larissa Pereira de
• Data de Publicação: 2019
• Outros Autores: Azevedo, Elayne Patrícia Ribeiro de Santana
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/70033
• topic: Conformidade; ITG 2002; Demonstrações contábeis; Terceiro setor; Conformity; ITG 2002; Accounting statements; Third sector

In the midst of a difficult economic scenario, it is important for non-profit organizations to meet the needs of the public interest by providing essential services such as health and education to society, in addition to employing an increasing number of the population. However, the economic deficit impairs the main funding of these entities, making it difficult to achieve their objectives. Hence arises the importance of keeping accounting within the standards and disclosure of its financial statements in a transparent way, as it allows the capture of new financial resources to continue the entity. The present research aims to verify the level of compliance of Third Sector organizations to ITG 2002 (R1), approved through CFC Resolution Nº 1409/12. In order to verify the degree of adherence of the financial statements and the explanatory notes to ITG, the data were collected in May 2016 and the financial statements for the 2014 fiscal years of 08 (eight) entities were analyzed based on a checklist questionnaire with 20 items that were answered according to the documents available on each entity's websites. In general, the results indicate that entities constitute 51.25% of compliance with the standard, of which one entity did not disclose any of the statements according to ITG 2002 (R1), presenting only the components of its revenues and expenses. The most published demonstration was the Income Statement for the Period in 07 (seven) of the 08 (eight) entities.