标题：A tradução financeira nas demonstrações financeiras da economia de recursos obtida por uma entidade sem finalidades lucrativas com a doação do trabalho voluntário recebida
摘要：There are different opinions on the accounting of volunteer work at a nonprofit entity- NPO, some impose restrictions (Arroyo, 1990; AICPA-American Institute of Certified Public Accountants, 1978; FASB-Financial Accounting Standard Board, 1993; Conselho Federal de Contabilidade, 2003), and others are favorable accounting (Azañón, 2012; Oficina Internacional del Trabajo, 2011; Gross Jr, McCarthy, & Shelmon, 2005). The main objective of this study is to present how a NPO can accounting all volunteer work received and translate the resource savings gained from the subsidy. And the specific objectives: identify whether the NPO is reflect in its accounting the subsidy received of service volunteers , and relate the information revealed by the entity which the accountancy of the subsidy of services volunteers. The data obtained with research contributed to a proposal that includes how a NPO accounting may volunteer work received. This proposal was appliedin three entities, and the results reflect the real economy resource obtained with volunteer work, report the value that entities would have to pay should it not have this contribution to accomplish the same activities, and also reflect the true cost the activities carried out by the entities.
关键词：Accounting; Subsidy of Services; Non-profit entities.;Contabilidade;Subvenção de serviços;Entidades sem finalidades lucrativas.
