Financial reporting by European foundations

Detalhes bibliográficos
Autor(a) principal: Wagner, Simon
Data de Publicação: 2013
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
Texto Completo: http://hdl.handle.net/10362/9853
Resumo: 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
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spelling Financial reporting by European foundationsFoundationsFinancial reportingEuropeDisclosuresA Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsDespite 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.NSBE - UNLFerreira, LeonorRUNWagner, Simon2013-06-07T14:30:22Z2013-012013-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/9853enginfo:eu-repo/semantics/openAccessreponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiainstacron:RCAAP2024-05-22T17:13:36Zoai:run.unl.pt:10362/9853Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireinfo@rcaap.ptopendoar:https://opendoar.ac.uk/repository/71602025-05-28T16:44:24.346561Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiafalse
dc.title.none.fl_str_mv Financial reporting by European foundations
title Financial reporting by European foundations
spellingShingle Financial reporting by European foundations
Wagner, Simon
Foundations
Financial reporting
Europe
Disclosures
title_short Financial reporting by European foundations
title_full Financial reporting by European foundations
title_fullStr Financial reporting by European foundations
title_full_unstemmed Financial reporting by European foundations
title_sort Financial reporting by European foundations
author Wagner, Simon
author_facet Wagner, Simon
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Wagner, Simon
dc.subject.por.fl_str_mv Foundations
Financial reporting
Europe
Disclosures
topic Foundations
Financial reporting
Europe
Disclosures
description 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
publishDate 2013
dc.date.none.fl_str_mv 2013-06-07T14:30:22Z
2013-01
2013-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/9853
url http://hdl.handle.net/10362/9853
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv NSBE - UNL
publisher.none.fl_str_mv NSBE - UNL
dc.source.none.fl_str_mv reponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron:RCAAP
instname_str FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron_str RCAAP
institution RCAAP
reponame_str Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
collection Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
repository.name.fl_str_mv Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
repository.mail.fl_str_mv info@rcaap.pt
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