Evidenciação contábil em uma entidade do terceiro setor: um estudo do Banco Palmas

Abstract

The objective of this study was to describe accounting disclosure practices adopted by a Civil Society Organization of Public Interest (OSCIP), Banco Palmas, focusing on accountability through the disclosure of financial statements, as stipulated by Law No. 9,790 of March 23, 1999, and Technical Guideline 2002 (R1). The research is characterized as a descriptive study of an exploratory nature. Data was collected from the bank's credit management report for the period of 2018-2024, texts published by the bank, and responses to questionnaires administered to employees of the bank and the Association of Residents of Conjunto Palmeiras. It was observed that the bank partially complies with the provisions of ITG 2002 (R1) due to the absence of statements of changes in equity and cash flows. However, compliance with Article 4 of Law No. 9,790/1999 was noted. The aim is to foster discussion on how community banks disclose the management of their assets, by evaluating their level of adherence to current regulations, in order to improve the efficiency and effectiveness of decision-making for both internal and external users of the information contained in the financial statements