METHODS OF DISCLOSING CASH FLOW STATEMENTS IN BRAZIL
Autor(a) principal: | |
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Data de Publicação: | 2008 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/594 |
Resumo: | One of the most discussed issues in Brazil recently has been the substitution of the Statement of Origins and Applications of Funds for the Statement of Cash Flow. This substitution is included in the project to change Law nº 6.404/76, known as the “Law for Public Companies”. Thus it seems necessary to discuss the Statement of Cash Flow, mainly its disclosure method: direct or indirect. The theory indicates that the Direct Method is simpler to understand than the Indirect Method. However, the Indirect Method is considered to be more informative because it reconciles earnings and cash. This paper analyses the opinions of academics, market analysts and accountants, and with the objective of identifying whether one of the disclosure methods is preferred. The results indicate that there is no specific preference for only one of the methods used in disclosing Statements of Cash Flow, indicating that that the choice of the disclosure method may be flexible, according to FASB and IASB fixed beforehand. Keywords: Statement of Cash Flow. Disclosure. Disclosure method. |
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METHODS OF DISCLOSING CASH FLOW STATEMENTS IN BRAZILOS MÉTODOS DE DIVULGAÇÃO DA DEMONSTRAÇÃO DOS FLUXOS DE CAIXA NO BRASILDemonstração dos Fluxos de Caixa. Divulgação. Método de Divulgação.One of the most discussed issues in Brazil recently has been the substitution of the Statement of Origins and Applications of Funds for the Statement of Cash Flow. This substitution is included in the project to change Law nº 6.404/76, known as the “Law for Public Companies”. Thus it seems necessary to discuss the Statement of Cash Flow, mainly its disclosure method: direct or indirect. The theory indicates that the Direct Method is simpler to understand than the Indirect Method. However, the Indirect Method is considered to be more informative because it reconciles earnings and cash. This paper analyses the opinions of academics, market analysts and accountants, and with the objective of identifying whether one of the disclosure methods is preferred. The results indicate that there is no specific preference for only one of the methods used in disclosing Statements of Cash Flow, indicating that that the choice of the disclosure method may be flexible, according to FASB and IASB fixed beforehand. Keywords: Statement of Cash Flow. Disclosure. Disclosure method.Um dos temas bastante discutidos recentemente no Brasil é a substituição da Demonstração de Origens e Aplicações de Recursos pela Demonstração dos Fluxos de Caixa. Essa substituição está no projeto de alteração da Lei nº 6.404/76, conhecida como a “Lei das Sociedades por Ações”. Portanto, parece ser necessário discutir a Demonstração dos Fluxos de Caixa, principalmente no que se refere ao seu método de divulgação: direto ou indireto. A teoria indica que o Método Direto é mais simples de ser entendido do que o Método Indireto. Entretanto, o Método Indireto é considerado mais informativo, pois concilia lucros e caixa. Este artigo analisa a opinião de professores, analistas de mercado e contabilistas e o objetivo é identificar se um dos métodos de divulgação é preferido. Os resultados indicam que não há uma preferência específica para apenas um dos métodos de divulgação da Demonstração dos Fluxos de Caixa. Isso mostra que a escolha do método de divulgação pode ser flexível, conforme o FASB e o IASB fixaram anteriormente. Palavras-chave: Demonstração dos Fluxos de Caixa. Divulgação. Método de Divulgação.Universidade Regional de Blumenau2008-01-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/59410.4270/ruc.20073Revista Universo Contábil; v. 3 n. 3 (2007); 25-371809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/594/530Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessSalotti, Bruno MeirellesMitiyo Yamamoto, Marina2008-11-10T10:06:14Zoai:ojs.bu.furb.br:article/594Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-10T10:06:14Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
METHODS OF DISCLOSING CASH FLOW STATEMENTS IN BRAZIL OS MÉTODOS DE DIVULGAÇÃO DA DEMONSTRAÇÃO DOS FLUXOS DE CAIXA NO BRASIL |
title |
METHODS OF DISCLOSING CASH FLOW STATEMENTS IN BRAZIL |
spellingShingle |
METHODS OF DISCLOSING CASH FLOW STATEMENTS IN BRAZIL Salotti, Bruno Meirelles Demonstração dos Fluxos de Caixa. Divulgação. Método de Divulgação. |
title_short |
METHODS OF DISCLOSING CASH FLOW STATEMENTS IN BRAZIL |
title_full |
METHODS OF DISCLOSING CASH FLOW STATEMENTS IN BRAZIL |
title_fullStr |
METHODS OF DISCLOSING CASH FLOW STATEMENTS IN BRAZIL |
title_full_unstemmed |
METHODS OF DISCLOSING CASH FLOW STATEMENTS IN BRAZIL |
title_sort |
METHODS OF DISCLOSING CASH FLOW STATEMENTS IN BRAZIL |
author |
Salotti, Bruno Meirelles |
author_facet |
Salotti, Bruno Meirelles Mitiyo Yamamoto, Marina |
author_role |
author |
author2 |
Mitiyo Yamamoto, Marina |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Salotti, Bruno Meirelles Mitiyo Yamamoto, Marina |
dc.subject.por.fl_str_mv |
Demonstração dos Fluxos de Caixa. Divulgação. Método de Divulgação. |
topic |
Demonstração dos Fluxos de Caixa. Divulgação. Método de Divulgação. |
description |
One of the most discussed issues in Brazil recently has been the substitution of the Statement of Origins and Applications of Funds for the Statement of Cash Flow. This substitution is included in the project to change Law nº 6.404/76, known as the “Law for Public Companies”. Thus it seems necessary to discuss the Statement of Cash Flow, mainly its disclosure method: direct or indirect. The theory indicates that the Direct Method is simpler to understand than the Indirect Method. However, the Indirect Method is considered to be more informative because it reconciles earnings and cash. This paper analyses the opinions of academics, market analysts and accountants, and with the objective of identifying whether one of the disclosure methods is preferred. The results indicate that there is no specific preference for only one of the methods used in disclosing Statements of Cash Flow, indicating that that the choice of the disclosure method may be flexible, according to FASB and IASB fixed beforehand. Keywords: Statement of Cash Flow. Disclosure. Disclosure method. |
publishDate |
2008 |
dc.date.none.fl_str_mv |
2008-01-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/594 10.4270/ruc.20073 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/594 |
identifier_str_mv |
10.4270/ruc.20073 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/594/530 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 3 n. 3 (2007); 25-37 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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