Cash Flows of the Enterprise: The Essence and Methods of Their Evaluation
Keywords:
money, cash flows, international accounting standards, cash inflow, cash outflow, financial reporting, current, investment and financial activities
Abstract
At any point in time, a firm can be viewed as a collection of capital coming from various sources: from investors, creditors, as well as income received as a result of the firm's activities. These funds are used for various purposes: the acquisition of fixed assets, the creation of inventories, the formation of receivables, and others. The article discusses theoretical approaches to the analysis of cash flow, compares the formation of indicators by direct and indirect method, examines the directions of cash flow, and explains the essence of cash flows and methods of their assessment.
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4. Шмален Г. Основы и проблемы экономики предприятия: Пер. с нем./ Под. ред. проф. А.Г. Поршнева. - М.: Финансы и статистика, 1996. - 512с
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Published
2022-03-11
How to Cite
[1]
Qudratovich, E.A. 2022. Cash Flows of the Enterprise: The Essence and Methods of Their Evaluation. International Journal on Integrated Education. 5, 3 (Mar. 2022), 96-100. DOI:https://doi.org/10.17605/ijie.v5i3.2819.
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