Análise comparativa dos modelos de demonstração dos fluxos de caixa, segundo o IASB, FASB e IBRACON

Abstract

Abstract: Disclosure of the Statement of Cash Flows (DFC) is not mandatory in Brazil, although its introduction in accounting standards is provided for in the Draft Reform of the Law of Corporations (Law 6,404/76), replacing the Statement of Origins and Resource Applications. This work aims to investigate, discuss and compare the IASB, FASB and IBRACON Cash Flow Statement standards, in order to explore the differences and similarities between them. In the literature review, an approach is made to the Statement of Cash Flows, containing the history, definition, objective, format and classification of cash flows, emphasizing its importance as a management and evaluation instrument, as well as its relationship with the Statement of Cash Flows. Result of the Exercise. In this study, the IASB, FASB and IBRACON standards on the Statement of Cash Flows are presented separately, as well as contributions Rare definition of a Brazilian model of CFD. Based on the norms of those Bodies, a comparative analysis is carried out, showing tables with the items in which differences and similarities were observed in the criteria and devices for the preparation and dissemination of the CFD. It is inferred that there are relevant differences between the IASB, FASB and IBRACON standards, regarding the classification of cash flows, referring to interest paid and received, as well as dividends paid and received, in addition to other differences. Finally, some suggestions for norms and criteria are presented that are considered opportune in the discussion of a Brazilian model of CFD.