Contabilidade com foco no Terceiro Setor: um estudo de caso em uma Organização da Sociedade Civil de Interesse Público - OSCIP

Abstract

The present study aims to highlight the importance of the Accounting focused on the Third Sector, objectifying to verify which are the accounting obligations non-profit business entities must fulfill and if they aim their efforts to reach transparence within their own accounting system. As object for the present study, it was chosen a non-profit business entity named as OSCIP – Organização da Sociedade Civil de Interesse Público, also known as Comitê Paralímpico Brasileiro. It can be concluded, after analyzing financial statements and explanatory notes, that the Comitê Paralímpico Brasileiro complies with all the Brazilian Accounting Norms, in addition to being a business entity committed to transparency in its management