Methodology of cash flows analysis

Cash flows are one of the main indicators of liquidity and solvency of the company. In practice, the Statement of cash flows is very often done as "following document" to Balance sheet and Income statement. This is wrong. The statement of cash flows can give the information to its users ab...

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Autores principales:	Pavlović Miloš, Gligorić Čedomir, Cvijić-Rodić Jana
Formato:	article
Lenguaje:	EN SR
Publicado:	Viša ekonomska škola Peć, Leposavić 2021
Materias:	methodology cash flows statement of cash flows analysis of cash flows Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/d4c39394ca8d4be5b4596f814434ddfb
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spelling	oai:doaj.org-article:d4c39394ca8d4be5b4596f814434ddfb2021-12-05T20:59:01ZMethodology of cash flows analysis1452-44572560-330210.5937/ekonsig2101027Phttps://doaj.org/article/d4c39394ca8d4be5b4596f814434ddfb2021-01-01T00:00:00Zhttps://scindeks-clanci.ceon.rs/data/pdf/1452-4457/2021/1452-44572101027P.pdfhttps://doaj.org/toc/1452-4457https://doaj.org/toc/2560-3302Cash flows are one of the main indicators of liquidity and solvency of the company. In practice, the Statement of cash flows is very often done as "following document" to Balance sheet and Income statement. This is wrong. The statement of cash flows can give the information to its users about the ability of the company to make cash. The balance sheet and Income statement, due to their accrual basis, are not saying anything about the cash flows of the accounting period, and that is why the Statement of cash flows is very important. A good analysis of this statement can be the basis and support to the process of decision making both for internal and external users of financial information. In this paper we are presenting the methodology of the Statement of cash flows report analysis. The subject of this paper is the analysis of the Cash Flow Statement. The aim of this paper is to point out the importance of reporting on cash flows and its information capabilities to users of accounting information.Pavlović MilošGligorić ČedomirCvijić-Rodić JanaViša ekonomska škola Peć, Leposavićarticlemethodologycash flowsstatement of cash flowsanalysis of cash flowsEconomics as a scienceHB71-74ENSREkonomski Signali , Vol 16, Iss 1, Pp 27-47 (2021)
institution	DOAJ
collection	DOAJ
language	EN SR
topic	methodology cash flows statement of cash flows analysis of cash flows Economics as a science HB71-74
spellingShingle	methodology cash flows statement of cash flows analysis of cash flows Economics as a science HB71-74 Pavlović Miloš Gligorić Čedomir Cvijić-Rodić Jana Methodology of cash flows analysis
description	Cash flows are one of the main indicators of liquidity and solvency of the company. In practice, the Statement of cash flows is very often done as "following document" to Balance sheet and Income statement. This is wrong. The statement of cash flows can give the information to its users about the ability of the company to make cash. The balance sheet and Income statement, due to their accrual basis, are not saying anything about the cash flows of the accounting period, and that is why the Statement of cash flows is very important. A good analysis of this statement can be the basis and support to the process of decision making both for internal and external users of financial information. In this paper we are presenting the methodology of the Statement of cash flows report analysis. The subject of this paper is the analysis of the Cash Flow Statement. The aim of this paper is to point out the importance of reporting on cash flows and its information capabilities to users of accounting information.
format	article
author	Pavlović Miloš Gligorić Čedomir Cvijić-Rodić Jana
author_facet	Pavlović Miloš Gligorić Čedomir Cvijić-Rodić Jana
author_sort	Pavlović Miloš
title	Methodology of cash flows analysis
title_short	Methodology of cash flows analysis
title_full	Methodology of cash flows analysis
title_fullStr	Methodology of cash flows analysis
title_full_unstemmed	Methodology of cash flows analysis
title_sort	methodology of cash flows analysis
publisher	Viša ekonomska škola Peć, Leposavić
publishDate	2021
url	https://doaj.org/article/d4c39394ca8d4be5b4596f814434ddfb
work_keys_str_mv	AT pavlovicmilos methodologyofcashflowsanalysis AT gligoriccedomir methodologyofcashflowsanalysis AT cvijicrodicjana methodologyofcashflowsanalysis
_version_	1718371033623298048

Methodology of cash flows analysis

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