The Non-Profit Sector(NPS)is composed of several non-profit institutions,whose social objectives and purposes are of general benefit to society and independent of the government and companies.Nonprofit foundations pre...The Non-Profit Sector(NPS)is composed of several non-profit institutions,whose social objectives and purposes are of general benefit to society and independent of the government and companies.Nonprofit foundations present themselves in modern society as philanthropic and altruistic agents.Foundations play an extremely important role in society because they act autonomously,in a long-term project and preserve their own economic resources,playing the role of substitutes for the state.There are foundations of a public and private nature.The current accounting standards approved for the NPS were developed and considered the different objectives and specificities of this type of entities.Through the accountability process,reliable information on the management of funds entrusted to foundations,as well as the results obtained during activities,is provided to all stakeholders.展开更多
文摘The Non-Profit Sector(NPS)is composed of several non-profit institutions,whose social objectives and purposes are of general benefit to society and independent of the government and companies.Nonprofit foundations present themselves in modern society as philanthropic and altruistic agents.Foundations play an extremely important role in society because they act autonomously,in a long-term project and preserve their own economic resources,playing the role of substitutes for the state.There are foundations of a public and private nature.The current accounting standards approved for the NPS were developed and considered the different objectives and specificities of this type of entities.Through the accountability process,reliable information on the management of funds entrusted to foundations,as well as the results obtained during activities,is provided to all stakeholders.
