Impactos decorrentes do tratamento contábil das gratuidades em entidades beneficentes de assistência social no Rio Grande do Sul

Abstract

This study aims at identifying the accounting approach given to gratuities granted by nonprofit organizations of social welfare through the documented survey of thirty-six financial statements published on "Jornal do Comércio", in the edition of April, 2009 .At the same time, seventeen administrative appeals issued by the Brazilian Welfare Revenue auditors were analyzed and accounting discrepancies were appointed, causing the Certificate of Beneficial Institution of Social Welfare to be dismissed. The concept of gratuities seen from the Social Science point of view, as well as the path of social work practice in Brazil was sought for the theoretical underlying of this study. From the accounting theory viewpoint, gratuity was analyzed as an expense - a revenue deduction - by comparing revenue and expense, as well as accounting it for in the compensating group. Analyzing the data obtained from the financial statements, one can see that most of them comply with the fiscal law, whereas the accounting standard fulfillment, issued by the Federal Council of Accounting, has not been fully carried out in any of the published statements.