Entidades sem fins lucrativos: um levantamento sobre elaboração das demonstrações contábeis e as maiores dificuldades na sua legalização

Abstract

For a nonprofit to be legally recognized, it must meet certain requirements and be registered with some mandatory bodies. However, there are difficulties when obtaining these requirements and records. This work aims to analyze the way in which accounts are rendered and the difficulties encountered by non-profit entities at the time of their legalization before the competent bodies. For the elaboration of this work, a descriptive research was carried out, the arguments for its theoretical foundation and field research and data collection for the identification of the difficulties encountered in the entities at the time of their legalization before the competent bodies. The survey identified that more than 50% of the entities prepare their accounts internally, and that, due to scarce financial resources, one of the main obstacles during legalization is the high fees charged by Organs competent bodies.