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Presenting and disclosing cash flows evidence from Portuguese listed companies
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| 650.69 KB | Adobe PDF | |||
| 363.67 KB | Adobe PDF |
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Orientador(es)
Resumo(s)
Presentation and disclosure of cash flows is reaching increasingly importance, stimulating
discussions between standard-setters, users, preparers and auditors. Bearing this in mind, this
study aims at analyzing what and how Portuguese listed companies reported in the Statement
of Cash Flows and related notes in annual reporting. The study describes, on one hand, if and
how those companies comply with IAS 7 for presentation and disclosure of cash flows and, on
the other hand, the impact of companies’ disclosure choices. Results provide an overview of
cash flows reporting, evidencing compliance, consistency and significant impact of accounting
choices, complementing existent Portuguese Literature.
Descrição
Palavras-chave
Cash flow Presentation Disclosure IAS 7 Portuguese listed companies