Uma análise sob a óptica da NBC-ITG 2002 das fundações que apoiam a Universidade Federal de Uberlândia

Abstract

This paper aimed to verify if the support foundations of the Federal University of Uberlândia through their financial statements follow the regulation of accounting standard ITG-2002 to which they are subject. We also investigated whether this practice enables improvements in transparency and accountability of its activities. This study is justified by the need to comply with the accounting laws and procedures that guide these practices in the search for evidence to show the adherence of these foundations in support of these standards and what the results can add to studies concerning the third sector. It is characterized as descriptive because it analyzes changes in accounting standards and laws, as well as adherence to them by private law foundations, specifically from three foundations of the city of Uberlândia-MG: University Support Foundation (FAU), Fundação of Assistance, Study and Research of Uberlândia (FAEPU) and Foundation of Agricultural Development (FUNDAP). It was considered that the accounting information presented by the foundations met the requirements of the Laws that guide them as well as the rules of the General Technical Interpretation (ITG) 2002.