{"id":18715,"date":"2024-11-14T12:58:44","date_gmt":"2024-11-14T12:58:44","guid":{"rendered":"https:\/\/phcsoftware.com\/pt\/?post_type=artigo&p=18715"},"modified":"2026-01-06T15:01:45","modified_gmt":"2026-01-06T15:01:45","slug":"ncrf-esnl-conformidade-financeira-setor-nao-lucrativo","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/pt\/artigo\/ncrf-esnl-conformidade-financeira-setor-nao-lucrativo","title":{"rendered":"NCRF-ESNL: Como garantir conformidade legal no Setor N\u00e3o Lucrativo?"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” equal_height=”yes” content_placement=”middle” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”18717″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”center” top_padding=”7%” constrain_group_1=”yes” bottom_padding=”7%” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” right_margin=”0″ top_margin_phone=”20%” text_color=”light” text_align=”left” row_border_radius=”10px” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#383838″ overlay_strength=”0.8″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”center” phone_text_alignment=”center” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\n

NCRF-ESNL<\/span>: <\/span>Como garantir conformidade legal <\/span>no Setor N\u00e3o Lucrativo<\/span>?<\/span><\/span>\u00a0<\/span><\/h1>\n[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-10-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”left” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” top_margin=”3%” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all” class=”linhaTempoLeitura”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”horizontal” column_element_alignment=”center” column_element_spacing=”50px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]14 de Novembro, 2024[\/vc_column_text][vc_column_text]Tempo de leitura: 6 minuto(s)[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=”No Line” custom_height=”40px”][vc_column_text]\n

O que s\u00e3o as <\/span>Normas Contabil\u00edsticas de Relato Financeiro<\/span> (NCRF)<\/span>?<\/span><\/span>\u00a0<\/span><\/strong><\/h2>\n

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As NCRF constituem uma adapta\u00e7\u00e3o das normas internacionais de contabilidade<\/strong>, adotadas na Uni\u00e3o Europeia, tendo em conta o tecido empresarial portugu\u00eas e o facto de algumas entidades terem a obrigatoriedade ou a op\u00e7\u00e3o de as aplicar.<\/span>\u00a0<\/span><\/p>\n

Cada NCRF estabelece um instrumento de normaliza\u00e7\u00e3o extenso e amplo onde se determinam os v\u00e1rios procedimentos t\u00e9cnicos a adotar para reconhecer, mensurar e divulgar a realidade econ\u00f3mica e financeira das entidades.<\/strong><\/span>\u00a0<\/strong>[\/vc_column_text][divider line_type=”No Line” custom_height=”20px”][vc_column_text]\n

Existe<\/span>m<\/span> NCFR para <\/span>E<\/span>ntidades do <\/span>S<\/span>etor <\/span>N<\/span>\u00e3o <\/span>L<\/span>ucrativo<\/span> (ESNL)<\/span>?<\/span><\/span>\u00a0<\/span> <\/strong><\/h2>\n

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As ESNL s\u00e3o entidades do setor privado cujo objetivo principal \u00e9 promover uma causa social<\/strong>, e que n\u00e3o podem distribuir pelos seus membros qualquer ganho econ\u00f3mico ou financeiro.\u00a0<\/span>\u00a0<\/span><\/p>\n

Alguns exemplos deste tipo de entidades s\u00e3o as associa\u00e7\u00f5es culturais e desportivas, funda\u00e7\u00f5es e Institui\u00e7\u00f5es Particulares de Solidariedade Social (IPSS).<\/span>\u00a0<\/span><\/p>\n

Em resposta \u00e0 crescente complexidade e diversidade das atividades do setor n\u00e3o lucrativo, foi criada a Norma Contabil\u00edstica e de Relato Financeiro para Entidades do Setor N\u00e3o Lucrativo (NCRF-ESNL).<\/span><\/p>\n

Por isso, existem regras para garantir que essas entidades demonstram transpar\u00eancia e responsabilidade sobre a gest\u00e3o dos recursos<\/strong> que lhes s\u00e3o confiados, bem como sobre os resultados alcan\u00e7ados no desenvolvimento das suas atividades.\u00a0<\/span>[\/vc_column_text][divider line_type=”No Line” custom_height=”20px”][vc_column_text]\n

Principais <\/span>a<\/span>spetos da NCRF-ESNL<\/span><\/span>\u00a0<\/span><\/strong><\/h2>\n

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Reconhecimento\u00a0<\/strong><\/p>\n

A norma estabelece crit\u00e9rios para o reconhecimento de receitas provenientes de doa\u00e7\u00f5es, subs\u00eddios e atividades de angaria\u00e7\u00e3o de fundos, assegurando que sejam reconhecidas no per\u00edodo em que s\u00e3o recebidas ou concedidas.<\/span>\u00a0<\/span><\/p>\n

Mensura\u00e7\u00e3o\u00a0<\/strong><\/p>\n

A mensura\u00e7\u00e3o de ativos fixos e intang\u00edveis deve ser feita com base no valor justo ou custo hist\u00f3rico, conforme apropriado.<\/span>\u00a0<\/span><\/p>\n

Divulga\u00e7\u00e3o<\/strong>\u00a0<\/span><\/p>\n

A norma requer que as ESNL divulguem informa\u00e7\u00f5es detalhadas sobre as suas receitas, despesas, ativos e passivos, bem como notas explicativas que ofere\u00e7am maior transpar\u00eancia. <\/span><\/p>\n

Por exemplo, um relat\u00f3rio financeiro anual deve incluir um balan\u00e7o detalhado, demonstra\u00e7\u00e3o de resultados e notas explicativas que esclare\u00e7am transa\u00e7\u00f5es significativas.<\/span>\u00a0<\/span>[\/vc_column_text][divider line_type=”No Line” custom_height=”25px”][vc_column_text]\n

Tr\u00eas benef\u00edcios que ganha ao implementar a<\/span>\u00a0NCRF-ESNL<\/span><\/span>\u00a0<\/span><\/strong><\/h2>\n

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1. Conformidade legal<\/strong><\/p>\n

Numa auditoria a uma ESNL \u00e9 verificado o cumprimento de todas as diretrizes da norma. Por isso, a conformidade com a NCRF-ESNL \u00e9 essencial para cumprir requisitos legais e evitar penalidades. <\/span>\u00a0<\/span><\/p>\n

2. Transpar\u00eancia e comparabilidade\u00a0<\/strong><\/p>\n

A ado\u00e7\u00e3o da NCRF-ESNL melhora a transpar\u00eancia e a comparabilidade das demonstra\u00e7\u00f5es financeiras, facilitando a avalia\u00e7\u00e3o por parte de financiadores e doadores.<\/span>\u00a0<\/span><\/p>\n

3. Melhoria na gest\u00e3o interna\u00a0<\/strong><\/p>\n

O planeamento financeiro anual baseado nas diretrizes da NCRF-ESNL permite uma gest\u00e3o mais eficiente dos recursos da ESNL, permitindo que a tomada de decis\u00f5es seja baseada em dados precisos e confi\u00e1veis.<\/span>\u00a0<\/span>[\/vc_column_text][divider line_type=”No Line” custom_height=”25px”][vc_column_text]\n

Como assegurar a implementa\u00e7\u00e3o da NCRF-ESNL<\/span>?<\/span><\/span>\u00a0<\/span><\/strong><\/h2>\n

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Na <\/span>Contabilidade do PHC GO<\/span><\/a> existem quatro <\/span>tipos de NCRF<\/span><\/a> que pode considerar na <\/span>abertura do exerc\u00edcio<\/span><\/a>, tendo em conta a dimens\u00e3o e objetivo da entidade, incluindo a norma para Entidades do Setor N\u00e3o Lucrativo (NCRF-ESNL).<\/span>\u00a0<\/span><\/p>\n

O <\/span>software de gest\u00e3o na cloud da PHC<\/span><\/a> ajuda-o a assegurar uma gest\u00e3o f\u00e1cil e intuitiva de exerc\u00edcios fiscais. Por exemplo, atrav\u00e9s de demonstra\u00e7\u00f5es financeiras autom\u00e1ticas com taxonomias que respeitam a norma contabil\u00edstica adequada ao seu neg\u00f3cio.<\/span>\u00a0<\/span><\/p>\n

Se ainda n\u00e3o \u00e9 Cliente PHC, pe\u00e7a uma demonstra\u00e7\u00e3o do PHC GO<\/a>.[\/vc_column_text][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” 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background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” el_class=”w-auto historyBack pointer” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][image_with_animation image_url=”369″ image_size=”full” animation_type=”entrance” animation=”None” animation_movement_type=”transform_y” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default” img_link=”#”][\/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” 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