Accounting regulations of non profit organizations

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2013-2014In this work we will study the accounting of non-profit organizations. This sector is very heterogeneous and this is in continuous development. These organizations are characterized principally by the pursuit of the social profit. We will talk about the existing legislation for these entities, tax and accounting, but we will focus in the analysis of accounting regulation due to this represent the central theme of our work. For this, we will study with accurately regulations of non-profit organizations, and these will be compared with the companies’ regulations. Furthermore we will analyze accounting differences that we found between non-profit entities and enterprises