ITG 2002 (R1) COMPLIANCE LEVAL BY ABONG NON-GOVERNMENTAL ORGZANIZATIONS
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/70033 |
Resumo: | 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. |
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ITG 2002 (R1) COMPLIANCE LEVAL BY ABONG NON-GOVERNMENTAL ORGZANIZATIONSNÍVEL DE CONFORMIDADE COM A ITG 2002 (R1) PELAS ORGANIZAÇÕES NÃO GOVERNAMENTAIS ASSOCIADAS À ABONGConformidadeITG 2002Demonstrações contábeisTerceiro setorConformityITG 2002Accounting statementsThird sectorIn 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.Em meio a um cenário econômico difícil têm-se a importância das entidades sem fins lucrativos visando atender as necessidades de interesse público fornecendo serviços essenciais como, por exemplo, saúde e educação a sociedade, além de empregar um número crescente da população. Porém, o déficit econômico prejudica as principais captações de recursos dessas entidades, dificultando assim a consecução dos seus objetivos. Daí surge a importância da escrituração de uma contabilidade dentro das normas e da divulgação de suas demonstrações contábeis de forma transparente, pois possibilita a captação de novos recursos financeiros para dar continuidade a entidade. A presente pesquisa tem como objetivo verificar o nível de conformidade de organizações do Terceiro Setor à ITG 2002 (R1), aprovada através da Resolução CFC nº 1.409/12. Para verificação do grau de aderência das demonstrações contábeis e das notas explicativas a ITG, os dados foram coletados no mês de maio de 2016 e analisadas as demonstrações contábeis referentes aos exercícios de 2014 de 08 (oito) entidades a partir de um questionário do tipo checklist com 20 itens que foram respondidos de acordo com os documentos disponibilizados nos sítios da internet de cada entidade. De forma geral, os resultados apontam que as entidades constituem 51.25% de conformidade com a norma, sendo que desse total, uma das entidades não divulgou nenhum dos demonstrativos conforme a ITG 2002 (R1), apresentando apenas os componentes de suas receitas e despesas. A demonstração mais publicada foi a Demonstração de Rsultado no Período em 07 (sete) das 08 (oito) entidades.UFRGS2019-08-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/70033ConTexto - Contabilidade em Texto; v. 19 n. 42 (2019): maio/ago. 20192175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/70033/pdfCopyright (c) 2019 ConTextoinfo:eu-repo/semantics/openAccessMelo, Jacqueline Larissa Pereira deAzevedo, Elayne Patrícia Ribeiro de Santana2019-09-19T19:14:57Zoai:seer.ufrgs.br:article/70033Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2019-09-19T19:14:57ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
ITG 2002 (R1) COMPLIANCE LEVAL BY ABONG NON-GOVERNMENTAL ORGZANIZATIONS NÍVEL DE CONFORMIDADE COM A ITG 2002 (R1) PELAS ORGANIZAÇÕES NÃO GOVERNAMENTAIS ASSOCIADAS À ABONG |
title |
ITG 2002 (R1) COMPLIANCE LEVAL BY ABONG NON-GOVERNMENTAL ORGZANIZATIONS |
spellingShingle |
ITG 2002 (R1) COMPLIANCE LEVAL BY ABONG NON-GOVERNMENTAL ORGZANIZATIONS Melo, Jacqueline Larissa Pereira de Conformidade ITG 2002 Demonstrações contábeis Terceiro setor Conformity ITG 2002 Accounting statements Third sector |
title_short |
ITG 2002 (R1) COMPLIANCE LEVAL BY ABONG NON-GOVERNMENTAL ORGZANIZATIONS |
title_full |
ITG 2002 (R1) COMPLIANCE LEVAL BY ABONG NON-GOVERNMENTAL ORGZANIZATIONS |
title_fullStr |
ITG 2002 (R1) COMPLIANCE LEVAL BY ABONG NON-GOVERNMENTAL ORGZANIZATIONS |
title_full_unstemmed |
ITG 2002 (R1) COMPLIANCE LEVAL BY ABONG NON-GOVERNMENTAL ORGZANIZATIONS |
title_sort |
ITG 2002 (R1) COMPLIANCE LEVAL BY ABONG NON-GOVERNMENTAL ORGZANIZATIONS |
author |
Melo, Jacqueline Larissa Pereira de |
author_facet |
Melo, Jacqueline Larissa Pereira de Azevedo, Elayne Patrícia Ribeiro de Santana |
author_role |
author |
author2 |
Azevedo, Elayne Patrícia Ribeiro de Santana |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Melo, Jacqueline Larissa Pereira de Azevedo, Elayne Patrícia Ribeiro de Santana |
dc.subject.por.fl_str_mv |
Conformidade ITG 2002 Demonstrações contábeis Terceiro setor Conformity ITG 2002 Accounting statements Third sector |
topic |
Conformidade ITG 2002 Demonstrações contábeis Terceiro setor Conformity ITG 2002 Accounting statements Third sector |
description |
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. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-08-28 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/70033 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/70033 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/70033/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 ConTexto info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 ConTexto |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
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UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 19 n. 42 (2019): maio/ago. 2019 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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