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...

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...

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...

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...

The need to establish international accounting standards with regards to financial instruments is due to their spectacular evolution on global financial markets, which took place over the last couple of decades. Thus, the accounting practices used for financial instruments have been...