Kontabilitate Plan Orokorraren egokitzapena mozkina helburu ez duten erakundeentzat

Abstract

Accounting information is more and more important nowadays in every kind of organizations because of its utility for managers. Non for Profit Organizations (NPO) sector is growing rapidly, so mayor attention is paid to this sectors Ì accounting regulation. An example of this, is that accounting regulation for NPO was reformed with a new law in Aprilof 1998 (Real Decreto 776/98). The objective of this article is to analize the most important points of this reform in NPO sector. This law was applied first time in year 2000 when accounting information about year 1999 was published. We think this law for NPO sector will be an important instrument to create the new law for organizations, which will be approbed during this year 2002.