Divulgação financeira de hospitais filantrópicos: uma análise de suficiência

Abstract

The financial information must be clear, transparent and comparable from to the point of view of its users. These characteristics are a promising field in the standardization process, (i.e.) actions that turn the development and the language of the reports into something accessible and understandable to its target audience. Currently, the adoption of the International Financial Reporting Standards (IRFS) is a globally trend that can be observed in several countries and under different aspects. The private sector started to adopt international standards for the preparation and dissemination of financial statements. The philanthropic hospitals correspond to one of these private organizations. In Brazil, they play an important role in the health care system (SUS). Preparation of these statements according to international standards has become a legal requirement for these organizations, although there are legal questions about the mandatory publication. Thus, this research critically addresses the classification process in the accounts financial statements issued by the philanthropic hospital health from 2006 to 2013. For this, the author performed an exploratory study of qualitative and quantitative type was performed. Financial data, testimony from industry experts and the literature review assisted the researcher in developing proposals. Their goal was to improve the financial statements of non-profit hospitals and to provide greater access and understanding of the financial information reported to stakeholders.