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Financial reporting by European foundations
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| 1.06 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
Despite a significant increase in importance of the third sector in Europe, only little data is available of non-profit institutions like foundations and specifically their financial reporting. Therefore, this research analyzes the financial reporting by European foundations and draws conclusions concerning their approach in respective legal
frameworks. Accounting standards and practices currently in use are compared and
possible characteristics, relationships and patterns are investigated. The conclusion of
this analysis confirms the lack of comparability, harmonization and standardization amongst European foundations. Existing reporting standards as well as legal frameworks differ within each country, making a comparison among European
foundations very difficult.
Descrição
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
Palavras-chave
Foundations Financial reporting Europe Disclosures