El estado de flujos de efectivo

  1. ANA MORALES GUERRERO 1
  1. 1 Universidad de Valladolid
    info

    Universidad de Valladolid

    Valladolid, España

    ROR https://ror.org/01fvbaw18

Journal:
Quincena fiscal

ISSN: 1132-8576

Year of publication: 2016

Issue: 3

Type: Article

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Abstract

The statement of cash flows gives more details of the information supplied by other financial statements, futhermore information about the business capacity to increase cash flows. The supply of this financial statement into the annual accounts is due to a shift of the financial aims which give more relevance to a viewpoint of utility over the fixed results when it is necessary to take decitions about.

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