GRIP OF FINANCIAL STATEMENTS OF PENSION FUNDS IN BRAZIL TO INTERNATIONAL ACCOUNTING STANDARDS: A COMPARATIVE ANALYSIS IN THE LIGHT OF IAS 26

Although the process of convergence to international standards provoke discussion in the various branches of accounting in Brazil pension funds must observe proper accounting standards, respecting the independence of all equity benefit plans pension funds and identifying separately the plans pension and assistance given by the closed private pension entities (CVET). In order to ascertain to what extent the preparation of financial statements of CVET is found adhering to international accounting standards, comparative analysis was performed between the elements that make up the structure of the Statement of Changes in Net Assets (DMAL), the Statement of Assets net (DAL) and the Statement of Actuarial Liabilities benefit Plan (DOAP) defined by the Brazilian standard itself, and the elements established by IAS 26 - accounting and Reporting by Retirement benefit plans, which applies to financial statements benefit plans, reporting and providing information to participants about the features and benefits of the plan over time. It is the study of an exploratory nature, with approach qualitative study and data collection performed essentially documentary form. The rationale for the study is the realization that the development of a standard itself may compromise the inclusion of accounts of pension funds in Brazil on international best practices, and inhibit the participation of potential investors in the capitalization of these funds. The results show that the structure of the elements that comprise the financial statements of the pension funds in Brazil is, for the most part, adhered to the provisions of IAS 26, however, differences were observed in the structure of formal character of the financial statements and in measuring the fair value of investments, which can be aligned.