One of the most important aspects of an entity is, without doubt, how to finance it, this being an ongoing concern of managers, particularly seeking the cost reduction of the borrowed capital and the increase of the financial profitability instalment. Accessing irredeemable funds is a reality of...

Financial statements aim is to assure an efficient dialogue between the company and the external operators interested in having a good perspective of the entity. Information about the cash flows, as component of financial statements, is useful in providing users of financial statements with a...

The formation, increase, release and reduction of technical reserves are accounting transactions that are only found in insurance companies. Technical reserves are established for each line of insurance as special funds so that the stability and solvency of insurance companies are not affected.