Demonstração de fluxos de caixa nas instituições financeiras

Abstract

The Cash Flow Statement (CFS) in the context of financial institutions has been the subject of discussion in the accounting circle. The International Accounting Standards Board (IASB) is developing a comprehensive project to review certain accounting topics, including the presentation of the CFS (IASB, 2022a). Therefore, this study aims to assess the suitability of the current CFS model in the banking sector, exploring its potential benefits, limitations and possible improvements in the application of this piece in banks. The results indicate that the application of the CFS in banks has several limitations. In other words, the core of banks is deposit-taking and lending, which means a lot of daily movements and more complex financial operations. This is one of the aspects that makes it difficult to classify cash flows accurately. Despite these limitations, it is suggested that the CFS should not be eliminated but rather adapted to the specificities of the banking sector, making it a more useful and informative tool. One of the improvements suggested is alignment with accounting information systems and the inclusion of financial ratios directly in the statement. In addition, it is recommended that the classification of cash flows be standardized in order to improve comparability between financial institutions.

Date of Award	1 Jul 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)