CPC 03 and 09 - Statement of Cash Flows and Value Added (DVA)

Program:

• CPC 3 Overview.
• Benefits of cash flow information.
• Cash flows from operating, investing and financing activities.
• Cash flows on a net basis and in foreign currency.
• Interest and dividends. IRPJ and CSLL.
• Investment in subsidiary, associate and joint venture.
• Change in liabilities arising from financing activity.
• Components of cash and cash equivalents and transactions that do not involve cash or cash equivalents.


• CPC09 Overview.
• Scope and presentation.
• Characteristics of DVA information.
• Formation and distribution of wealth.
• Special cases – some examples.
• Financial intermediation activity (banking).
• Insurance and pension activity.