A substituição da demonstração de origens e aplicação de recursos pela demonstração de fluxo de caixa e seus potenciais impactos

Abstract

The convergence of Brazilian norms for the international accounting standards issued by the International Accounting Standards Board (IASB) in March had the sanction of Law 11638/2007, which amended Law 6404/76 (Law Corporation) especially in relation to its accounting provisions. Among the major changes, there is a replacement of the Statement of Changes in Financial Position (DONATE) the Statement of Cash Flows (CFD). Given the above, the present study attempts, starting with a broad exploratory research and literature, analyze and present the potential impacts of such substitution, advantages and limitations of each statement by checking the gain or loss of information content and its likely consequences for decision making in the organization. Thus, the question that guides this research problem is: What are the potential impacts that occurred with the replacement of the Statement of Sources and Uses of Funds by the Statement of Cash Flows for society in general? The survey results indicate that the potential impacts do not affect so eloquently to the decisionmaking. However, despite the lack of mandatory presentation and preparation of giving, it was found that both statements provide relevant information that these are not mutually exclusive but complementary.