1 resultado para Philanthropic foundations
em RUN (Repositório da Universidade Nova de Lisboa) - FCT (Faculdade de Cienecias e Technologia), Universidade Nova de Lisboa (UNL), Portugal
Filtro por publicador
- JISC Information Environment Repository (1)
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- Queensland University of Technology - ePrints Archive (240)
- Repositório digital da Fundação Getúlio Vargas - FGV (2)
- Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho" (3)
- Research Open Access Repository of the University of East London. (1)
- RUN (Repositório da Universidade Nova de Lisboa) - FCT (Faculdade de Cienecias e Technologia), Universidade Nova de Lisboa (UNL), Portugal (1)
- Universidad Autónoma de Nuevo León, Mexico (1)
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- Universidad Politécnica de Madrid (16)
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- Université Laval Mémoires et thèses électroniques (1)
- University of Michigan (90)
- University of Queensland eSpace - Australia (6)
- University of Southampton, United Kingdom (6)
- University of Washington (1)
- WestminsterResearch - UK (1)
- Worcester Research and Publications - Worcester Research and Publications - UK (1)
Resumo:
The increasing role of the European Foundations, urges for more transparency. The prevalent accounting frameworks in which they operate and report their activities are mostly based on national laws. This lack of harmonization, limits comparison between European foundations. Thus, this Work Project analyzes the current financial reporting by European foundations, and evaluates the similarities, differences and data availability between countries. The research provides evidence about little information available, deficiency in the financial reporting, within and between countries. The research recommends the need to ensure uniformity by providing a clear definition for public-benefit purpose, harmonization of laws and financial reporting.