Análise da evidenciação contábil das entidades do terceiro setor a partir da norma da ITG 2002

Abstract

The present study aims to analyze the level of compliance of accounting disclosure of hospital entities based on the ITG 2002 standard. Methodologically, the study is descriptive, prepared through documentary analysis and of a qualitative nature. Data collection took place from a population of 103 Non-Profit Entities, considering the information available on the websites of hospital institutions in the Brazilian Center-West region, indicated in the Map of Civil Society Organizations at the Institute of Applied Economic Research (IPEA). The sample includes the 27 institutions that presented the accounting statements for analysis. It was found that 93% of the entities showed the balance sheet and income statement, statements of changes in equity, cash flow statement and explanatory notes reach a level of compliance above between 70% and 74%. Regarding the criterion for separating revenues with and without restrictions, only 30% comply, 11% meet the criteria for disclosing fixed asset items, 37% separate services using their own resources from other services and 41% presented the disclosure of agreements/subsidies in the balance sheet or explanatory notes, only 7 of the entities evidence voluntary work as established by ITG 2002. In general, the analysis highlights the fragility of the disclosure and use of ITG 2002 criteria by third sector entities.