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Advisor(s)
Abstract(s)
O presente trabalho, de âmbito profissional, foi elaborado para ser submetido em provas públicas, para a obtenção do Título de Especialista em Contabilidade.
As funções de um contabilista não estão restritas a uma área específica. E por isso, o contabilista tem que ser capaz de fazer a interligação entre a Contabilidade, a Fiscalidade e outras áreas relevantes, para que consiga executar eficientemente o seu trabalho. É uma profissão em constante evolução, onde tem que haver adaptação contínua a novas realidades.
A área escolhida está relacionada com o setor não lucrativo, mais concretamente com as IPSS, que têm especificidades próprias, o que as distingue das entidades do setor empresarial. Este trabalho centra-se na preparação das demonstrações financeiras das IPSS, focalizando-se em todo o trabalho preparatório à sua elaboração. São também abordadas outras obrigações, que estas entidades têm que cumprir anualmente.
The present work, of professional scope, was elaborated to be submitted in public examination, to obtain the title of Specialist in Accounting. The functions of an accountant are not restricted to a specific area. And therefore, the accountant has to be able to make the interconnection between Accounting, Taxation and other relevant areas, so that he can efficiently perform his work. It is a profession in constant evolution, where there has to be continuous adaptation to new realities. The selected area is related to the non-profit sector, more precisely to the IPSS, which have their own specific characteristics, which distinguishes them from the business sector entities. This paper is focused on the preparation of the financial statements of the IPSS, and is centered on all preparatory work for its elaboration. Other obligations are also addressed, which these entities have to accomplish annually
The present work, of professional scope, was elaborated to be submitted in public examination, to obtain the title of Specialist in Accounting. The functions of an accountant are not restricted to a specific area. And therefore, the accountant has to be able to make the interconnection between Accounting, Taxation and other relevant areas, so that he can efficiently perform his work. It is a profession in constant evolution, where there has to be continuous adaptation to new realities. The selected area is related to the non-profit sector, more precisely to the IPSS, which have their own specific characteristics, which distinguishes them from the business sector entities. This paper is focused on the preparation of the financial statements of the IPSS, and is centered on all preparatory work for its elaboration. Other obligations are also addressed, which these entities have to accomplish annually
Description
Trabalho de natureza profissional, para apresentação em provas públicas, submetido ao Instituto Politécnico do Porto, para atribuição do Título de Especialista em Contabilidade
Keywords
Contabilidade Demonstrações financeiras IPSS ESNL Terceiro setor Accounting Financial statements Private Institutions of Social Solidarity Non-Profit Entities Third sector