LA CONTABILIDAD EN ENTIDADES SIN FINES LUCRATIVOS
Fecha
2019-07
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Jaén: Universidad de Jaén
Resumen
[ES] Debido a las casuísticas especiales de las ESFL, la normativa contable respecto a estas tuvo que ser regulada, quedó formulada en el Real Decreto 1491/2011 del 24 de octubre, en el que se adapta el Plan General de Contabilidad de 2007 al funcionamiento y casuística de las ESFL.
En este Trabajo Fin de Grado se va a tratar la normativa contable existente para casos especiales como es de las Entidades Sin Fines Lucrativos (en adelante ESFL). Si una característica esencial tiene las organizaciones es que su finalidad y/o objeto social, no está el de la obtención de beneficio, de ahí que su cuenta de Pérdidas y Ganancias poco reporte al equipo de dirección.
Más bien la orientación de estas Entidades está dirigida a la consecución de los fines sociales para la que fueron constituidas y a garantizar una estabilidad que puedan perpetuarla en el tiempo.
[EN] In this Final Degree Project, the existing accounting regulations for special cases, such as Non Profit Organizations (hereinafter ESFL), will be discussed. If an essential characteristic of organizations is that their purpose, among their corporate purpose, is not that of obtaining benefits, that is why their Profit and Loss account does not report to the management team. Rather the orientation of these Entities is aimed at achieving the social purposes for which they were established and to ensure stability that can perpetuate it over time. Due to the special caseload of the ESFL, the accounting regulations regarding these had to be regulated, it was regulated by Royal Decree 1491/2011 of October 24, in which the General Accounting Plan of 2007 is adapted to the operation and casuistry of the ESFL.
[EN] In this Final Degree Project, the existing accounting regulations for special cases, such as Non Profit Organizations (hereinafter ESFL), will be discussed. If an essential characteristic of organizations is that their purpose, among their corporate purpose, is not that of obtaining benefits, that is why their Profit and Loss account does not report to the management team. Rather the orientation of these Entities is aimed at achieving the social purposes for which they were established and to ensure stability that can perpetuate it over time. Due to the special caseload of the ESFL, the accounting regulations regarding these had to be regulated, it was regulated by Royal Decree 1491/2011 of October 24, in which the General Accounting Plan of 2007 is adapted to the operation and casuistry of the ESFL.