Evidenciação contábil de entidades de terceiro setor: uma análise de conformidade das demonstrações contábeis do Centro de Reabilitação São Paulo Apóstolo (CRESPA)

Abstract

In a world of accelerated transformations, certain processes and phenomena acquire more or less consistency and visibility, and demand the need for more rigorous and systematic knowledge, sometimes revisiting theories and concepts already put forward, sometimes requiring new approaches and foundations, as is the case of the so-called Third Sector, central theme of this article. The associations have as main characteristic to be an organization of people with a common objective and without economic and profitable purposes. The research seeks to analyze the conformity index of the accounting statements of the association Centro de Reabilitação São Paulo Apóstolo (CRESPA) in accordance with the accounting standards applied to the Third Sector. The methodological procedures included, fundamentally, documentary research with application of a checklist composed of aspects that refer to items of conformity verification, adapted, as an instrument to verify the proposed evidence. The data used were obtained by the Official Gazette of the State of Goiás, in which the association publishes its Accounting Statements and its Bylaws. With the results obtained it was possible to conclude, in a general way, that the rate of conformity of the accounting statements is approximately 73%, confirming the need to improve the accounting evidence, applying the specific rules related to the associations.