Naslov
V prihodnost usmerjeno računovodstvo: vizija nove računovodske ureditve Humphreya H. Nasha
(Accounting for the Future: The Idea of the New Accounting System according to Humphrey H. Nash)

Autori
Mošnja-Škare, Lorena

Izvornik
Revizor (0353-7935) XIII (2002), 1; 27-38

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
nova računovodska ureditva; denarni tokovi; v prihodnost usmerjeno računovodstvo
(new accounting system; cash flows; accounting for the future)

Sažetak
Despite the advantages which have kept traditional accounting successfully on the stage through the centuries, there are some problems arising and still not resolved. That's the reason for the creation of a new system that is expected to resolve the burning problems in a simpler and better understandable way, more acceptable to the final users of accounting information. The system is based on expected future cash flows and the cash basis is by far closer to the stakeholders, and shareholders in particular, comparing to the accrual basis. Of course, the procedure of projecting the expected cash flows is a complex process that would produce new requirements for the accountants or even create the need for the new profession - cash flows modeller. The modeller needs closely to cooperate with the management and accountants in order to minimize the gap between projected flows compared to real ones and to provide the basis for successful decision-making on capital markets. Capital markets would be the source and the "corrector" of the whole model. Apart from the advantages, this system has several of disadvantages and it is necessary that accounting theoreticians and practitioners work together to overcome them and to respond to the challenge - to create the system feasible to meet the new requrements of contemporary business flows.

Izvorni jezik
Slv

Znanstvena područja
Ekonomija

POVEZANOST RADA