Accounting disclosure of resources received by the northeast brazilian OSCIPs: a focus on government grants and assistance

• Autor(a) principal: Milton Jarbas Rodrigues Chagas
• Data de Publicação: 2020
• Outros Autores: Danival Sousa Cavalcante, Silvana Karina de Melo Travassos, Suelem Katherinne de Macedo Pinto, Polyandra Zampiere Pessoa da Silva
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/19282
• topic: Disclosure; Resources; Government Grant and assistance; OSCIP; THIRD SECTOR; Divulgación; Recursos; Subvención y asistencia del gobierno; OSCIP; TERCER SECTOR; Evidenciação; Recursos; Subvenção e assistência governamentais; OSCIP; TERCEIRO SETOR

Purpose: Analyze the disclosure of the main sources of resources of Civil Society Organizations of Public Interest (OSCIPs) located in the Northeast of Brazil, focusing on government subsidies and assistance, as these should follow norms such as such as CPC 07 (R1) and accounting standard NBC TG 07 (R2). Methodology: The research is characterized as a descriptive study of qualitative and quantitative nature, whose data were collected from the financial statements obtained from the website of the Ministry of Justice, for the years 2010 to 2014. Results: It was observed that only 27% of OSCIPs of the Northeast region evidenced the grants and assistance in accordance with the mentioned pronouncement and standard, and that some institutions of this region do not publish their financial statements throughout the period under analysis. In addition, the tests show that the Northeast OSCIPs did not have accounting compliance regarding the disclosure of subsidies and government assistance received, demonstrating a need to improve the accountability process by OSCIPs. Contributions of the Study: It is expected to bring the debate about the need for the preparation of financial statements by OSCIPs, as well as the disclosure of information that is required by the CPCs and standards, so that users have reliable information about the reality of organizations for the process. decision making.