A gestão financeira do Vaticano sob a ótica dos seus demonstrativos financeiros

Abstract

The Istituto per le Opere di Religione (IOR) - Bank of the Vatican - is a financial institution that has worldwide support, however, for having a history marked by scandals and obscurity regarding its finances, it is still the target of many questions. The present work, whose research problem is to identify how the referred Bank carries out its financial management, was based on the financial statements comprised in the period from the years 2012 to 2019, available on its official website. From the analysis, mainly, of the Capital Structure, Indebtedness and Liquidity indices, in addition to the explanatory notes, the analysis of the Bank's economic and financial axes was made feasible. Consequently, it became evident that the Bank has shown, in general terms, an improvement in its financial health, a fact that serves as a response to the improvements made in the scope of the Bank's general management and governance.