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Publication
As funções e a relação do contabilista certificado com o acompanhamento e tratamento contabilístico de projetos subsidiados
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Advisor(s)
Abstract(s)
O presente trabalho insere-se num relatório de estágio no âmbito da conclusão do
mestrado, tendo sido proposto como objetivo descrever as funções do contabilista
certificado no acompanhamento de projetos apoiados por subsídios comunitários,
incluindo a responsabilidade que o mesmo tem sobre todo o processo de contabilização.
A maioria dos apoios destinam-se a PME, as quais por falta de conhecimento recorrem a
consultores, sendo o contabilista um interveniente especializado, e um garante de
qualidade ao longo de todo o processo de candidatura, incluindo a execução do projeto.
Assim, tendo por base um estudo de caso, assente num projeto financiado ao abrigo do
SI-Qualificação e Internacionalização, são descritos os procedimentos a ter em conta em
cada fase, bem como os principais aspetos contabilísticos dos diferentes tipos de
subsídios, tendo por base a NCRF 22. Constatou-se que a complexidade de um processo
destes é elevada e que o contabilista pode fazer a diferença para o sucesso do mesmo.
The present work is part of an internship report in the scope of the conclusion of the master's degree, and it was proposed as an objective to describe the functions of the certified accountant in the follow-up of projects supported by community subsidies, including the responsibility that it has over the entire accounting process. Most of Government grants are for SMEs, which due to the lack of knowledge use the expertise of consultants. Thus, the accountant being a specialized player is a quality guarantor throughout the application process, including the execution of the project. Based on a case study of a project funded under the grants for Qualification and Internationalization, we describe the procedures to be taken into account at each stage, as well as the main accounting aspects of the different types of subsidies under the application of NCRF 22. It was found that the complexity of such process is high and that the accountant can make a difference to the success of the same.
The present work is part of an internship report in the scope of the conclusion of the master's degree, and it was proposed as an objective to describe the functions of the certified accountant in the follow-up of projects supported by community subsidies, including the responsibility that it has over the entire accounting process. Most of Government grants are for SMEs, which due to the lack of knowledge use the expertise of consultants. Thus, the accountant being a specialized player is a quality guarantor throughout the application process, including the execution of the project. Based on a case study of a project funded under the grants for Qualification and Internationalization, we describe the procedures to be taken into account at each stage, as well as the main accounting aspects of the different types of subsidies under the application of NCRF 22. It was found that the complexity of such process is high and that the accountant can make a difference to the success of the same.
Description
Dissertação/Trabalho de Projeto/Relatório de Estágio
submetida como requisito parcial para obtenção do
grau de Mestre em Contabilidade e Finanças
Keywords
Subsídios Contabilista Certificado NCRF 22 Fundos Europeus Grants Certified Accountant NCRF 22 European Fund
Citation
Publisher
Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais