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Resumo  As exigencias do mercado interno e externo fizeram com que a partir de 2002, mudancas ocorressem na legislacao brasileira especialmente, na tentativa de promover a harmonizacao e/ou convergencia das normas brasileiras as internacionais. Dentre as alteracoes mais relevantes destacam-se as promovidas na Lei 6.404/76 – Lei das Sociedades por acoes, pelas Leis 11.638/07 e 11.944/09, Dentre as mudancas, ocorreu a substituicao da Demonstracao das Origens e Aplicacoes de Recursos - DOAR pela Demonstracao do Fluxo de Caixa – DFC. Com isso, o CPC- Comite de Pronunciamentos Contabeis foi obrigado a precipitar o inicio das discussoes e da edicao dos pronunciamentos. Decorre disso, duvidas em relacao aos objetivos e alcance das informacoes geradas pelo DFC. O estudo teve como objetivo, verificar se a Demonstracao do Fluxo de Caixa contribui efetivamente com a producao e apresentacao de informacoes contabeis uteis e transparentes para os usuarios das entidades. O estudo permitiu concluir que o conteudo normativo do Pronunciamento Tecnico CPC 03/08 – Demonstracao de Fluxos de Caixa e uma traducao com algumas pequenas alteracoes, do IAS 7 - Demonstracao dos Fluxos de Caixa; que na substituicao da DFC pela DOAR mostrou nao houve discussao suficiente para prover os usuarios das melhores informacoes contabeis, uteis e transparentes. Houve a possibilidade, nao aproveitada, de que reunir as melhores caracteristicas da DOAR e da DFC em um so Pronunciamento Tecnico.  Palavras-chave: Fluxo de caixa, informacoes uteis, situacao financeira     Summary Of the requirements of internal and external market resulted from 2002, changes occurring in the Brazilian legislation especially in trying to promote harmonisation and/or convergence of Brazilian standards to international. Among the most important changes include promoted in Law 6,404/76 – Law societies by actions, laws 11,638/09/07 and 11,944. Among the changes, the replacement of the statement of changes in financial-DOAR by demonstration of cash flow – DFC. With this, the CPC-Accounting Pronouncements Committee was obliged to precipitate the initiation of discussions and editing statements. It follows also doubts in relation to the objectives and scope of information generated by DFC. The study was to verify whether the statement of cash flow contributes effectively to production and presentation of accounting information useful and transparent for users of entities. The study showed that the normative content of Technical CPC Pronouncement 03/08 – cash flow statement is a translation with some small changes, IAS 7, statement of cash flows; whereas in replacement of DFC by DOAR showed there was not enough discussion to provide users the best accounting information, useful and transparent. There was a possibility, not seized that gather the best characteristics of DOAR and DFC in one Technical Pronouncement. Keywords: cash flow, useful information, the financial situation

DEMONSTRAÇÃO DO FLUXO DE CAIXA: as controvérsias do conteúdo normativo do Pronunciamento Técnico n° 03/08