Última alteração: 2015-05-11
Resumo
In the context of the third sector accounting information is seen in the informational perspective of accountability, as a mechanism for generating information stakeholders, and also as a means of accountability to their donors, making relevant to financial reporting are reliable and meet the normative precepts. Because of that the objective of this study was the analysis that the conformity of the Public Consultation Portal National Register of Public Utility Entities of the Ministry of Justice in relation to Brazilian accounting standards. The methodological design is characterized as descriptive, document and quantitative, and the analysis period was October 2014. For verification of conformity was used an adapted checklist Ramos (2014), consisting of 58 criteria which was constituted based on standards Brazilian accounting applied to existing without profit entities. Through this checklist can be seen that the portal serves only 47.5% of the criteria set forth by Brazilian accounting standards applied non-profit entities in effect, which may compromise its users to use those data.