CONTABILIDADE DO TERCEIRO SETOR: Como constituir uma associação e quais os principais reflexos contábeis?

Abstract

The term "Third Sector" refers, economically, to entities that raise funds from the private sector and apply them to social welfare. So that they are framed in this terminology and can enjoy the benefits destined to this area, it is of great relevance the knowledge of the characteristics that define these entities. Thus, the objective of the present article is to define and contextualize the Third Sector, in addition to demonstrating the main accounting reflexes in constituting a non-profit association. For this purpose, bibliographic research will be used as a scientific methodology, which in addition to assisting the author in writing the article aims to give it a scientific character. The problem addressed in this article is about demonstrating how the constitutive process of an association is carried out in the municipality of Araçu-GO, in addition to showing which are the main accounting effects applicable to this type of entity. Given the above, it was possible to verify that it is essential that all the constitutive processes are done with great attention, obeying the pre-arranged requirements and respect the non-profit determination.