| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| Dissertação de Mestrado | 2.48 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O tema Fluxos de Caixa tem cada vez mais importância nas empresas e no relato
financeiro das mesmas. Com a entrada em vigor do Sistema de Normalização
Contabilística em 2010, tornou-se obrigatória a apresentação da Demonstração de Fluxos
de Caixa nas Demonstrações Financeiras das empresas que adotem o regime geral.
Segundo a Norma Contabilística e de Relato Financeiro 2 – Demonstração de Fluxos de
Caixa, nos seus parágrafos 7 e 8, a Demonstração de Fluxos de Caixa “deve relatar os
fluxos de caixa durante o período classificados por atividades operacionais, de
investimento e de financiamento. A classificação por atividades proporciona informação
que permite aos utentes determinar o impacto dessas atividades na posição financeira da
entidade e nas quantias de caixa e seus equivalentes”. Possibilita a avaliação das
empresas, a deteção de sinais de fragilidade e ajuda a decidir qual o melhor caminho a
seguir.
O objetivo central deste trabalho consiste em evidenciar a importância e utilidade da
Demonstração de Fluxos de Caixa para os profissionais de contabilidade e para os
utilizadores da informação financeira, na ótica dos Técnicos Oficiais de Contas, e será
alcançado através de um questionário a este grupo de profissionais.
Os resultados obtidos permitiram-nos aferir que os Técnicos Oficiais de Contas
consideram esta Demonstração Financeira importante e atribuem-lhe a utilidade que
efetivamente representa, isto é, consideram-na uma peça indispensável para a gestão de
tesouraria como para a gestão operacional, financeira ou de investimentos de qualquer
empresa. Contudo, na sua opinião, esta Demonstração é ainda pouco valorizada pelos
utilizadores da informação financeira.
The theme of Cash Flow has become increasingly important in business and financial reporting of companies. With the entry into force of Accounting Standard System in 2010, became mandatory submission of the Statement of Cash Flows in the Financial Statements of companies that adopt the general scheme. According to the Accounting Standards and Financial Reporting 2 – Statement of Cash Flows, the Statement of Cash Flows “should report flows during the period classified by operating, investing and financing activities. Classification by activity provides information that allows users to assess the impact of those activities on the financial position of the entity and the amount of cash and cash equivalent”. Enables the evaluation of the companies, the detection of weak signals and help decide the best way forward. The aim of this paper is to emphasize the importance and usefulness of Statement of Cash Flows for the accounting professionals and users of financial information, in the view of Accountants, and it will be achieved through a questionnaire to this group of professionals. The results allowed us to check that the Accountants consider this Financial Statement important and attributed the utility that it effectively represents, this is, consider it an indispensable piece of managing both treasury and operational management, financial or investment in any company. However, in their opinion, this Financial Statement is yet little-appreciated by the users of financial information.
The theme of Cash Flow has become increasingly important in business and financial reporting of companies. With the entry into force of Accounting Standard System in 2010, became mandatory submission of the Statement of Cash Flows in the Financial Statements of companies that adopt the general scheme. According to the Accounting Standards and Financial Reporting 2 – Statement of Cash Flows, the Statement of Cash Flows “should report flows during the period classified by operating, investing and financing activities. Classification by activity provides information that allows users to assess the impact of those activities on the financial position of the entity and the amount of cash and cash equivalent”. Enables the evaluation of the companies, the detection of weak signals and help decide the best way forward. The aim of this paper is to emphasize the importance and usefulness of Statement of Cash Flows for the accounting professionals and users of financial information, in the view of Accountants, and it will be achieved through a questionnaire to this group of professionals. The results allowed us to check that the Accountants consider this Financial Statement important and attributed the utility that it effectively represents, this is, consider it an indispensable piece of managing both treasury and operational management, financial or investment in any company. However, in their opinion, this Financial Statement is yet little-appreciated by the users of financial information.
Description
Keywords
Demonstração de fluxos de caixa Controlo Fluxos de caixa Planeamento NCRF 2 SNC Gestão TOC’s Statement of cash flows Planning Cash flows Management Control