Uztaro

Euskal Parlamentuak Fundazioen Lege Aurreproiektua aurkeztu du, eta, beraz, lege-tramiteak igaro ondoren, legeria berria izango dugu erakunde horientzat. Arrazoiak, batez ere, honako hauek dira: gizartean daukaten gero eta garrantzi handiagoa, 1994tik indarrean dagoen legeriaren eguneratzea, eta beraien esku dauden funtsen kudeaketan gardentasuna, efikazia eta efizientzia bezalako kontzeptuak barneratzeko beharrizana, emakume eta gizonen berdintasuna eta baliabide publikoen benetako kontrola.

Artikuluak aurreproiektutik ateratako berritasunak eta aldaketak aztertzen ditu. Horrela, haren inplikazio teknikoei eta fundazioen jardueran izango dituen eraginei buruzko hausnarketa eta ondorioak garatu dira.

GAKO-HITZAK: Fundazioak · Kontabilitatea · Ikuskaritza ·

Gardentasuna.Basque Country Law on Foundations: performance and activity analysisfrom the point of view of Law, Economics and Accounting

The Basque Parliament has submitted the Preliminary Draft Law on Foundations and therefore, after all the legal formalities are completed, there will be a new regulation for this type of entities. The major reasons are as follows: the gaining importance within the company, the updating of the existing standard since 1994, and the need of considering other concepts such as the transparency, effectiveness and efficiency in the management of the funds at their disposal, the gender equality and the effective control of public resources. The essay analyses the latest updates and changes found in the revised draft. Thus, there have been a series of reflections and conclusions on the implications of this Draft Law, mainly on a technical level, and its effects on the foundational activity.

KEY WORDS: Foundations · Accounting · Auditing · Transparency.