Publicação
Financial reporting by Portuguese foundations
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | |
| dc.contributor.advisor | Ferreira, Leonor | |
| dc.contributor.author | Coelho, Ana Filipa de Matos Aparício | |
| dc.date.accessioned | 2026-09-10T08:25:56Z | |
| dc.date.available | 2026-09-10T08:25:56Z | |
| dc.date.issued | 2010-01-06 | |
| dc.date.submitted | 2010-01-06 | |
| dc.description | Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the Faculdade de Economia da Universidade Nova de Lisboa | |
| dc.description.abstract | Foundations have been rising in importance in the economical and social reality of Portugal in the past years. Nonetheless, little data is available about them. Being so, this project aims at offering a first analysis of the financial reporting by Portuguese foundations, and contributes with inputs in view of reviewing the regulation and improving the practices currently in use. It is concluded that various financial reporting regulatory systems are applied, and that the existing reporting standards are not prepared for the peculiarities of foundations, resulting in a deficit of transparent and clear financial data and in severe difficulties of comparison. | eng |
| dc.identifier.uri | http://hdl.handle.net/10362/206236 | |
| dc.language.iso | eng | |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | |
| dc.subject | Foundations | |
| dc.subject | Financial Reporting | |
| dc.subject | Disclosures | |
| dc.subject | Portugal | |
| dc.title | Financial reporting by Portuguese foundations | eng |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| thesis.degree.name | Mestrado em Gestão |