ALGEBRAIC GENERALIZATION OF THE CASH FLOW STATEMENT: REFLECTIONS BY MEANS OF AN ALGEBRAIC ALGORITHM

Starting on January 1, 2008 it became mandatory for all Brazilian public companies and private companies with net worth greater than two million reais (about one million dollars as of this writing) to publish a cash flow statement (CFS) as part of their financial statements, making this statement an...

Full description

Bibliographic Details
Main Authors: José Roberto Kassai, Antonio Geloneze Neto
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2012-09-01
Series:Revista de Educação e Pesquisa em Contabilidade
Subjects:
Online Access:http://www.repec.org.br/index.php/repec/article/view/294/631