Improvements of the cash-flow statement control function in financial reporting
On the basis of deductive considerations applying professional judgement, the article focuses on the additional value of accounting information that can be given to the users of fi nancial statements by a properly prepared statement of cash fl ows. It is based on the fi nding that the professional l...
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| Format: | Article |
| Language: | deu |
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Faculty of Economics University of Rijeka
2008-06-01
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| Series: | Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu |
| Subjects: | |
| Online Access: | http://www.efri.hr/sites/efri.hr/files/cr-collections/2/02-duhovnik-1360659883.pdf |