Accounting for not Profit Entities

Accounting knowledge acquired in previous training.

Exhibition;
Interrogative;
Demonstrative;
Active.

• Acquire knowledge, skills and ability to analyze the Accounting of non-profit entities and their articulation.
• Contribute to a greater theoretical and practical knowledge of accounting in non-profit organizations.
• Acquire a comprehensive perspective of the subjects taught, thereby contributing to the consolidation of knowledge.

Skills:

• With the approval of this curricular unit, it is intended that the student has a comprehensive perspective of the subjects taught, thus contributing to the sedimentation of concepts and to their personal and professional enrichment. It is also intended that the student will come to know, differentiate and identify the main differences between the public sector regulations and the ESNL regime.

1. SNC: Overview
ESNL framework and historical perspective
The accounting regime for entities in the non-profit sector:
Accounting and Financial Reporting Standard for Non-Profit Sector Entities (ESNL):
Introduction
First-time adoption of NCRF-ESNL
Accounting Policies, Changes in Accounting Estimates and Errors
Tangible fixed assets
Intangible assets
Leases
Borrowing Costs
Inventories
Revenue
Provisions, contingent liabilities and contingent assets
Accounting for subsidies and other support
The Effects of Changes in Exchange Rates
Income Taxes
Financial Instruments
Employee Benefits

Events after the balance sheet date
Agriculture

2. Accounting Standardization System for Public Administrations (SNC-AP): main aspects
Concept application exercises.

NAO