THE CASH FLOW STATEMENT: 88 ESSENTIALS TO UNDERSTAND (FINANCE AND ACCOUNTING: 88 ESSENTIALS TO UNDERSTAND, Band 3) - Softcover

Inhaltsangabe

The cash flow statement is often unloved. It results from a process of restatement of accounting data, not a spinoff from the double entry system as the balance sheet and the profit and loss statement. Most of the time, it’s released a posteriori in a standardized form and not used a priori in a forward-looking vision.

In this book, we use a systemic approach. We measure the cash impact of different key indicators by temporality: Present performance, future growth and weight of past financial decisions. This leads to a funding system which can explain a present situation or test different future scenarios.

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