A DFC COMPLIANCE AND ITS A DEFINED PRESENTATION STRUCTURE BY THE CPC 03: A STUDY IN THE COMPANY MARISA LOJAS S. LISTADA IN THE BM & F BOVESPA IN THE PERIOD FROM 2015 TO 2017
Keywords:
Cash flow, Accounting statements, CPC 03, Financial expenses, Investments, Economic activityAbstract
This paper presents the cash flow statements in Technical Pronouncement CPC 03, in compliance with the requirements established by Law 6,404 / 76, as amended by Law 11,638 / 2007, enabling the withdrawal of incoming and outgoing cash information, with the purpose of having the highest number of information for a short and long term financial planning, thus facilitating the overcoming of possible financial problems found in their daily lives. The research sought to analyze whether the company MARISA LOJAS S.A. listed on the BOVESPA is in accordance with the CPC 03 standard in the period from 2015 to 2017.
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