ACCOUNTING APPLIED TO THE THIRD SECTOR

Abstract

In the present work, Accounting will be analyzed as a fundamental and social role of pointing out reliable information related to the entities' assets and their alternations, through the demonstration of accounts and clarification of applications of resources obtained to maximize their funds, in order to meet different levels of society. The purpose of this article will be to mention the characteristics and peculiarities of accounting applied to the third sector. Thus, this research is considered an instrument of contribution to non-profit entities, in order to lead them to evolution and permanence in society. This article is characterized as a qualitative, bibliographic and desk research - research of secondary data, in which it is based on a survey of data contained in the legislation, rules and accounting decrees, as well as research in bibliographic sources already portrayed. As an outcome, we tried to highlight the particularities such as the existing types of entities and their registration titles, basic characteristics and tax aspects before the Federal Revenue of Brazil and peculiarities to the tax exemption and tax immunity covered by the Third Sector.