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It has long been commenting about the replacement of the Statement of Changes in Resources (DOAR) theStatement of Cash Flows (CFD), (FIPECAFI, 1994). The expected happened and Brazil, following a worldwide trend, DOAR replaced by the Statement of Cash Flows. However, even without a requirement forits publication, the DOAR may be used for management purposes. One of the advantages of using DOARcompared to DFC in fact it is possible to provide the financial dynamic of the company based on entry andexit of resources in a period with much more richness of detail than just the difference between audit periodsas presented by the DFC. This sense, this paper aims to present the differences between the Law and6.404/1976 model proposed by Braga (2006) on the SCFP, through a theoretical perspective illustrative,demonstrating their use for management purposes, as a counterpoint to the Law 11.638/2007. As formethodological issues, the research is theoretical in nature conceptual applied, with deductive logic, aprimary source of data, is descriptive with a qualitative approach. Results: it is the field of origins, where theauthor complements the aforementioned Law 6.404/1976 to adjust the profit on accounting transactions withthe facts that the groups did not alter circulating with the result reflected in the accounts, as examples,monetary variation active /passive, profit / loss on disposals of permanent, and so on. There was alsoseveral points about the importance to SCFP for management even with the no obligation of Law11.638/2007.

enfoque

Demonstração das origens e aplicações de recursos (DOAR) apresentada numa perspectiva teórica: um contraponto com a lei 11.638/2007 sob a vertente gerencial