Mensuração e evidenciação contábil das gratuidades de organizações não governamentais e seu impacto na prestação de contas

Abstract

The third sector has an important role in Brazilian society, thus the transparency of nonprofit organizations as they relate to donations, materials or not, and gratuities granted, express a need against the involved accountability. Thus, this work highlight the importance of accounting measurement of gratuities and their counterparts for a better evidentiation, with particular attention to the impacts brought by its absence. This is a descriptive research, conducted through a case analysis over the non governmental organization Infância-Ação, where the information was collected through document research, and the problem being addressed by qualitative research. The donations received by the organization were valued and added in the accountability, which allowed the analysis and verification of the distortions offered by its absence, generating several impacts. The research results showed that there is lack of references on the subject, noting the need for further studies because of the importance it represents.