Abstract

Non-profits (NPOs) are one of the key agents in implementing socio-economic policies, financial reporting being relevant for their stakeholders. Different accounting regulations exist in Europe, with no required, common accounting standards to promote these entities’ participation in diverse countries and societies. We analyse the current differences among local accounting regulations related to the elaboration of financial reporting for European NPOs. We accomplish this by considering the primary elements that define an accounting system together with accounting regulations to elaborate on these organisations’ financial statements, and specific operations related to tangible fixed assets, donations and volunteering. Despite there are pressures to promote an isomorphic behaviour in the European context, our results evidence intense differences among European local regulations for NPOs, with origin in diverse cultural and non-profit traditions.

摘要

非营利组织（NPO）是实施社会经济政策的主要推动者之一，财务报告与其利益相关者息息相关。欧洲存在不同的会计法规，没有要求的通用会计准则来促进这些实体在不同的国家和社会中的参与。我们分析了与制定欧洲NPO财务报告有关的当地会计法规之间的当前差异。为此，我们考虑了定义会计系统的主要要素以及会计规则，以详细说明这些组织的财务报表以及与有形固定资产，捐赠和志愿服务有关的特定操作。尽管在欧洲背景下存在促进同构行为的压力，