{"id":2741,"date":"2008-08-17T12:20:00","date_gmt":"2008-08-17T12:20:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2008\/08\/17\/pronunciamento-cpc-03-demonstracao-dos-fluxos-de-caixa\/"},"modified":"2008-08-17T12:20:00","modified_gmt":"2008-08-17T12:20:00","slug":"pronunciamento-cpc-03-demonstracao-dos-fluxos-de-caixa","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2008\/08\/17\/pronunciamento-cpc-03-demonstracao-dos-fluxos-de-caixa\/","title":{"rendered":"Pronunciamento CPC 03 &#8211; &#8220;Demonstra\u00e7\u00e3o dos Fluxos de Caixa&#8221;"},"content":{"rendered":"<p>A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) divulga no \u00faltimo dia 14\/08 a Delibera\u00e7\u00e3o n\u00ba 547\/08, que aprova o Pronunciamento CPC 03 sobre a &#8220;<strong>Demonstra\u00e7\u00e3o dos Fluxos de Caixa<\/strong>&#8220;. Este pronunciamento est\u00e1 baseado no IAS 7 Statement of Cash Flows do International Accounting Standards Board &#8211; IASB e estabelece as diretrizes para a elabora\u00e7\u00e3o das informa\u00e7\u00f5es cont\u00e1beis relativas \u00e0s varia\u00e7\u00f5es hist\u00f3ricas e equivalentes de caixa de uma entidade por meio de uma demonstra\u00e7\u00e3o que classifique os fluxos de caixa provenientes de atividades operacionais, investimento e financiamento.<\/p>\n<p>A aprova\u00e7\u00e3o desse Pronunciamento atende ao disposto no art. 188, inciso I, da Lei n\u00ba 6.404\/76, alterado pela Lei n\u00ba 11.638\/07, e faz parte da orienta\u00e7\u00e3o de converg\u00eancia com as normas internacionais de contabilidade.<\/p>\n<p>A minuta do Pronunciamento passou por um processo de audi\u00eancia p\u00fablica, com dura\u00e7\u00e3o de um m\u00eas. No texto final, foram consideradas todas as sugest\u00f5es para aprimorar o conte\u00fado e que estivessem em linha com padr\u00e3o internacional emitido pelo IASB.<\/p>\n<p>Clique aqui para acessar a \u00edntegra da <a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/deli547.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Delibera\u00e7\u00e3o CVM n\u00ba547\/08<\/strong><\/a>, o <a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/deli547sumario_cpc.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Sum\u00e1rio do Pronunciamento T\u00e9cnico CPC 03<\/strong><\/a><strong> <\/strong>e o <a href=\"http:\/\/www.cvm.gov.br\/port\/infos\/deli547relatorio_cpc.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Relat\u00f3rio da Audi\u00eancia<\/strong><\/a> elaborado pelo CPC, com os coment\u00e1rios sobre o processo da audi\u00eancia e as sugest\u00f5es recebidas.<\/p>\n<p>O conte\u00fado integral do pronunciamento tamb\u00e9m est\u00e1 dispon\u00edvel no <strong><a href=\"http:\/\/www.cpc.org.br\/pronunciamentos.htm\" target=\"_blank\" rel=\"noopener\">site do CPC<\/a><\/strong>.<\/p>\n<p>Fonte: CVM<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) divulga no \u00faltimo dia 14\/08 a Delibera\u00e7\u00e3o n\u00ba 547\/08,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,54,113,117,132,150],"tags":[],"class_list":["post-2741","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-cpc","category-iasb","category-ifrs","category-lei-das-sa","category-normas-contabeis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pronunciamento CPC 03 - &quot;Demonstra\u00e7\u00e3o dos Fluxos de Caixa&quot; - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2008\/08\/17\/pronunciamento-cpc-03-demonstracao-dos-fluxos-de-caixa\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pronunciamento CPC 03 - &quot;Demonstra\u00e7\u00e3o dos Fluxos de Caixa&quot; - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"A Comiss\u00e3o de Valores Mobili\u00e1rios (CVM) divulga no \u00faltimo dia 14\/08 a Delibera\u00e7\u00e3o n\u00ba 547\/08,\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2008\/08\/17\/pronunciamento-cpc-03-demonstracao-dos-fluxos-de-caixa\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2008-08-17T12:20:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/08\\\/17\\\/pronunciamento-cpc-03-demonstracao-dos-fluxos-de-caixa\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2008\\\/08\\\/17\\\/pronunciamento-cpc-03-demonstracao-dos-fluxos-de-caixa\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Pronunciamento CPC 03 &#8211; 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