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Publication
Condomínios: Gestão e relato financeiro
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| 1.38 MB | Adobe PDF |
Authors
Abstract(s)
A crescente complexidade na gestão financeira dos condomínios, aliada à ausência de regulamentação específica, destaca a necessidade de diretrizes que facilitem o registo, o controle e a comunicação das informações financeiras entre administradores e condóminos.
Tendo em vista preencher lacunas de padronização e transparência na gestão do condomínio, este trabalho tem como objetivo, o desenvolvimento de um normativo e modelo conceptual para o relato financeiro de condomínios. O relatório gira em torno de uma análise dos principais desafios enfrentados no relato financeiro de condomínios, com base no atual cenário, e na identificação dos requisitos essenciais para garantir transparência e confiabilidade nas demonstrações financeiras. O normativo e modelo proposto incorporam as melhores práticas de contabilidade, com adaptações para o ambiente de gestão de condomínios, com o propósito de contribuir para a padronização e auxiliar os gestores a adotar práticas financeiras sustentáveis e informativas.
O normativo e modelo proposto pode vir a colmatar a lacuna relativa à inexistência de um normativo específico para condomínios, contribuindo para o abandono de um relato financeiro apresentado ao livre arbítrio de cada administrador. Assim, a existência de um normativo e modelo específico iria permitir, não só uma organização padronizada facilitadora da análise e compreensão por todos os interessados, como também facilitar a passagem de informação de uma administração para outra.
ABSTRACT: The increasing complexity of financial management in condominiums, combined with the lack of specific regulation, highlights the need for guidelines that facilitate the recording, control, and communication of financial information between administrators and condominium owners. Aiming to fill gaps in standardization and transparency in condominium management, this this study proposes the development of a framework and conceptual model for financial reporting in condominiums. The report centers on an analysis of the main challenges faced in condominium financial reporting, based on the current accounting landscape and the identification of essential requirements to ensure clarity and reliability in financial statements. The proposed framework and model incorporates best accounting practices, adapted to the condominium management environment, to contribute to standardization and assist managers in adopting sustainable and informative financial practices. The proposed framework and model seek to address the current gap arising from the absence of a specific regulatory standard for condominiums, helping to move away from financial reporting practices left to the discretion of each administrator. Thus, the existence of a specific framework and model would allow not only for a standardized organization that facilitates analysis and understanding by all stakeholders but also simplify the transfer of information from one administration to another.
ABSTRACT: The increasing complexity of financial management in condominiums, combined with the lack of specific regulation, highlights the need for guidelines that facilitate the recording, control, and communication of financial information between administrators and condominium owners. Aiming to fill gaps in standardization and transparency in condominium management, this this study proposes the development of a framework and conceptual model for financial reporting in condominiums. The report centers on an analysis of the main challenges faced in condominium financial reporting, based on the current accounting landscape and the identification of essential requirements to ensure clarity and reliability in financial statements. The proposed framework and model incorporates best accounting practices, adapted to the condominium management environment, to contribute to standardization and assist managers in adopting sustainable and informative financial practices. The proposed framework and model seek to address the current gap arising from the absence of a specific regulatory standard for condominiums, helping to move away from financial reporting practices left to the discretion of each administrator. Thus, the existence of a specific framework and model would allow not only for a standardized organization that facilitates analysis and understanding by all stakeholders but also simplify the transfer of information from one administration to another.
Description
Dissertação de Mestrado, Ciências Económicas e Empresariais, 28 de julho de 2025, Universidade dos Açores.
Keywords
Condomínios Gestão Normativo
Pedagogical Context
Citation
FREITAS, Celina Ventura Medeiros. (2025). "Condomínios: Gestão e relato financeiro". Ponta Delgada: Universidade dos Açores, 2025, 53 p. Dissertação de Mestrado em Ciências Económicas e Empresariais. Disponível em http://hdl.handle.net/10400.3/8773