EFEITOS DO PROCESSO DE CONVERGÊNCIA CONTÁBIL INTERNACIONAL NAS DEMONSTRAÇÕES CONTÁBEIS DE ENTIDADES DO TERCEIRO SETOR EFFECTS OF CONVERGENCE PROCESS IN INTERNATIONAL ACCOUNTING FINANCIAL STATEMENTS OF THE THIRD SECTOR ENTITIES

The research objective is to verify how the process of international accounting convergence modified the financial statements of the entities of the third sector in Brazil, in the period 2007-2010. Descriptive study with theoretical-empirical research on the type of documents, with a qualitative approach. The sample comprised 26 nonprofits that develop voluntary disclosure of financial statements. Entities that stood out positively on the disclosure of financial statements are the Ashoka, Foundation ABRINQ, Foundation Gol de Letra, Foundation Xuxa Meneghel and Pastoral the child, which published the Balance Sheet, the Statement of Changes in Equity Social, the Statement of Surplus or Deficit and the Statement of Sources and Uses of Funds. The Balance Sheet, the Statement of Surplus or Deficit and Statement of Changes in Social Equity Social are the most published financial statements, respectively. It was noted that from 2009 the Statement of Sources and Uses of Funds had sharp fall in the number of publications. However, the Statement of Cash Flows is more being published every year by the third sector entities. We conclude, therefore, that the accounting convergence process had little influence on the structure of financial statements of the third sector entities belonging to the sample surveyed. Key-words: Third Sector Entities. Financial Statement. Accounting