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Accounting Normalization for the Non-Profit Sector

A practical guide for all accounting professionals, a better understanding of esnl-related matters, in particular accounting regulations, subjection to statutory account certification (CLC) and applicable taxation.

With schemes and illustrations that facilitate the framing of practical subjects and cases inspired by the accounting reality of these entities, which give the reader the relevant guidelines to implement the new accounting model for the third sector.

  • Structure of the Work:
  • Accounting Standardization Scheme for ESNL
  • Account Code for ESNL (CC-ESNL)
  • Accounting and Financial Reporting Standard (NCRF-ESNL)
  • Presentation of Financial Statements
  • Financial Map Models for ESNL exempted from the application of NCRF-ESNL
  • Consolidation of Accounts in ESNL
  • Legal Certification of Accounts in ESNL
  • Taxation applicable to ESNL
  • It also contains attachments.

Edit date: July 2014

Consult the digest: normalization-accounting-sector-not-profit

Authors: João Gomes and Jorge Pires, Business Unit Managing Partners Moneris

About the authors:

The great experience and knowledge of the authors in the Accounting area allows them to present and discuss the applicability of NCFR, using schemes and illustrations to facilitate their understanding.

João Manuel Lopes Gomes, graduated in Business Management from ISLA – Instituto Superior de Línguas e Administração, master’s degree in Management with specialization in Finance from the University of Évora.

Specialization in Taxation from the Faculty of Business Economic Sciences of the Portuguese Catholic University.

Jorge Manuel Rodrigues Pires, graduated in Management Informatics and Business Management from ISLA – Instituto Superior de Línguas e Administração, master in Management with specialization in Finance from the University of Évora. Trainee Member of the Order of Statutory Auditors.

Both authors are Official Accountants and Senior Management of Moneris, where they have been in office since 1987, being part of their Accounting and Tax Technical Committees.

They are also trainers in materials related to IAS/IFRS and NCRF.

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