Apuração e evidenciação dos resultados das instituições de ensino superior com certificado de entidade beneficente de assistência social

Abstract

This study aims to contribute to the supply of better financial information for the management of Higher Education Institutions with a Philanthropy Certificate - IESCEBAS by proposing a model for verifying and disclosing the income obtained through the Philanthropy Certificate. Managers, the government and society need useful and trustworthy information about the income obtained through the CEBAS with a view to decision making. However, as we observed from the field research and the analysis of some institutions' financial statements, the adopted practices and the established accounting standard are inadequate to provide information on the results obtained through the certificate. On the basis of this observation and in view of theoretical accounting concepts, we propose a model for verifying and disclosing the income obtained through the Philanthropy Certificate, so as to assist the managers, government and society in making decisions. Finally, we analyze the results achieved by the application of the proposed model to one Higher Education Institution.