A análise da convergência da contabilidade aos padrões internacionais no âmbito de uma organização do terceiro setor

Abstract

In this research we conducted an analysis of financial statements of a non-governmental organization. The goal was to (i) identify the statements convergence with international accounting standards, ensuring that its adoption observes all legal requirements; and to (ii) identify the necessary characteristics of the financial statements for board decisions. We performed (i) a case study upon the submitted documentation and (ii) interviews with employees and managers of the involved areas, to better understanding the organizations existing internal processes. In this research we identified that the organization has already made some modifications required by Brazilian laws; however, it still has challenges to be faced, since the convergence with international standards alters the organization's internal vision and facilitates the evaluation and comparison with other international organizations by investors. In addition to these changes it is important to understand that the financial statements prepared in accordance with IFRS for SMEs aims at identifying transparently information about the financial position, performance and cash flows of that organization. We demonstrated in this research the importance of monitoring these organizations, aiming at the use of a common procedure between Brazilian and International standards. Thus, comparisons can be made more responsive and effective. This scenario will bring many benefits to the Brazilian economic environment.