| Autor: Anna Zbaraszewska | 255 |
Strony: 255-269
pełen tekst
CASH FLOW STATEMENT IN THE MANAGEMENT OF AN ECONOMIC ENTITY
Summary
Meeting the information needs in the area of cash fl ows is made possible by a component of the fi nancial statement which is the cash fl ow statement, which depicts the satus and movement of cash assets. The cash fl ow statement complements the information contained in the balance sheet and the profi t and loss account, which increases their information value. The information about receipts and expenses is, from the historical point of view, the basis for fi xing the amounts and setting the dates of the future net cash fl ows. Moreover, the knowledge of the size and structure of cash fl ows facilitates the evaluation of the accrual results achieved by the entity, reported in the profi t and loss account.
pełen tekstCASH FLOW STATEMENT IN THE MANAGEMENT OF AN ECONOMIC ENTITY
Summary
Meeting the information needs in the area of cash fl ows is made possible by a component of the fi nancial statement which is the cash fl ow statement, which depicts the satus and movement of cash assets. The cash fl ow statement complements the information contained in the balance sheet and the profi t and loss account, which increases their information value. The information about receipts and expenses is, from the historical point of view, the basis for fi xing the amounts and setting the dates of the future net cash fl ows. Moreover, the knowledge of the size and structure of cash fl ows facilitates the evaluation of the accrual results achieved by the entity, reported in the profi t and loss account.