ANÁLISE DA DEMONSTRAÇÃO DO FLUXO DE CAIXA CONFORME CPC 03

Abstract

In this article, we will look at one of the most relevant financial statements, the Cash Flow Statement (DFC), and see how it contributes to entities reporting results in a timely and sound manner. In this statement we use the cash basis, ie the records are made at the exact moment of entry and exit of the entity's cash. The objective of the DFC is, in a given period, to highlight variations in the available. The CFD concept, examples and, at the end, a conclusion based on what was presented will be presented.