A demonstração dos fluxos de caixa e a NBC TG 03: análise do cumprimento da norma no setor de concessões rodoviárias

• Autor(a) principal: Proença, Fábio Ferreira da Cruz
• Data de Publicação: 2024
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/41723
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Fluxos de caixa; Demonstrações financeiras; Norma contábil; Cash flows; Financial statements; Accounting standard

With the advent of Law 11,638/2007 in Brazil, which established the Statement of Cash Flows in the Financial Statements disclosed by companies replacing the Origins and Applications of Resources Report, in this work, we examine compliance with the NBC TG 03 standard in the financial statements of five large highway concessionaires in the country. Furthermore, we analyze which entities choose to demonstrate operational activities through the direct or indirect method. As part of the theme of this Final Paper, we also address the historical evolution of the Statement of Cash Flows, describe details about the three activities (operational, investment and financing) and the two methods of presenting operational activities (direct and indirect). Finally, we made a brief comparison between the Origins and Applications of Resources Report and the Statement of Cash Flows