Naslov
Information capacity of cash flow statement - do we use it enough?

Autori
Gulin, Danimir ; Hladika, Mirjana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
The Publication of MultiScience - XXXI. microCAD International Multidisciplinary Scientific Conference / - Miskolc : University of Miskolc, 2017, 1-8

ISBN
978-963-358-132-2

Skup
MultiScience - XXXI. microCAD International Multidisciplinary Scientific Conference

Mjesto i datum
Miskolc, Mađarska, 20.04.2017. - 21.04.2017

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
cash flows, cash basis, free cash flow, cash flow statement, IFRS

Sažetak
Lately the significance and importance of cash flow information has been more and more highlighted. The cash flow statement is based on monetary basis, while the statement of financial position and the profit and loss account are based on an accrual basis. Depending on the starting point, a different measurement basis leads to different business decisions. This paper analyzes the benefits and advantages of information presented in cash flow statement as well as the most important indicator based on the cash flow statement (free cash flow). In order to determine the application of these pieces of information and indicators, the proportion of Croatian companies that are obliged to prepare a cash flow statement is investigated. For the purpose of determination of the usefulness of information presented in cash flow statement in forecasting future cash flows, the method used in the preparation of the cash flow statement is analyzed.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA