Generalización algebraica de la dfc: reflexiones por medio de un algoritmo algebraico Report as inadecuate




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José Roberto Kassai ;Revista de Educação e Pesquisa em Contabilidade 2012, 6 3

Author: Antonio Geloneze Neto

Source: http://www.redalyc.org/articulo.oa?id=441642777006_2


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Revista de Educação e Pesquisa em Contabilidade E-ISSN: 1981-8610 repec@cfc.org.br Academia Brasileira de Ciências Contábeis Brasil Geloneze Neto, Antonio; Kassai, José Roberto Generalización algebraica de la DFC: reflexiones por medio de un algoritmo algebraico Revista de Educação e Pesquisa em Contabilidade, vol.
6, núm.
3, julio-septiembre, 2012, pp.
299-315 Academia Brasileira de Ciências Contábeis Brasília, Brasil Available in: http:--www.redalyc.org-articulo.oa?id=441642777006 How to cite Complete issue More information about this article Journals homepage in redalyc.org Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting Revista de Educación e Investigatión en Contabilidad REPeC, Brasília, v.
6, n.
3, art.
5, p.
277-293, jul.-sep.
2012 Available online at www.repec.org.br ISSN 1981-8610 Algebraic generalization of the cash flow statement: Reflections by means of an algebraic algorithm Antonio Geloneze Neto Bachelro in Accounting (FEA-USP) Retired professor at Paulista State University. Address: Rua Armando D´Almeida, 170 – Jardim Rizzo - São Paulo, SP - Cep 05587-010 E-mail: ageloneze@gmail.com José Roberto Kassai PhD in Control and Accounting (FEA-USP) Professor at the University of São Paulo. Address: Av.
Prof.Luciano Gualberto, 908 - Cidade Universitária - São Paulo.
SP - Cep 05508-900 E-mail: jrkassai@usp.br Abstract 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 another important source of information for investors.
This article proposes an alg...





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