Purpose of the article is application of approach to study of business entity as object of capital investment and, using this as a basis, build-up of a new theoretical model of accounting system to meet information demands of investment management. Items of the accounting model for production of...

Within three decades has admitted that due to shortcomings in the profit and loss account is widely used cash flow statement, cash and payments respectively, to reflect the funds generated from current operations of an enterprise, as and major investments and financial transactions that occur...

As the cash flow statement presents important information about the company's operations, its quality and the related disclosure are essential to the financial statements' users. This paper analyses the range and quality of cash flow statements along with the accompanying notes, presented by a...

Within the wide field of creative accounting, the main preoccupation of researchers surrounded earnings management. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore, become a subject of the same interest for...

As the cash flow statement presents important information about the company’s operations, its quality and the related disclosure are essential to the financial statements’ users. This paper analyses the range and quality of cash flow statements along with the accompanying notes, presented by...

A large part of fixed assets depreciate with time, a fact that requires their replacement, usually, through amortization. Amortization appears as a value equivalent of the irreversible deterioration of an asset as a result of its functioning, of the effects of natural factors, of technical...

Introduction of fair value into financial accounting and reporting is a consequence of accounting development in practice, in the last decade of the 20th century. Tendency to introduce fair value, even into SME accounting and reporting, brings fundamental obstacles. There are comments on...