El estado de flujo de efectivo y el estado de cambios en el patrimonio netoorigen, contenido y utilidad
ISSN: 0006-6249
Year of publication: 2003
Issue Title: Información contable y globalización: la respuesta de la Unión Europea
Volume: 58
Issue: 178
Pages: 41-74
Type: Article
More publications in: Boletín de estudios económicos
Abstract
The two financial statements discussed in this article originate from the dissatisfaction of users with the usefulness of the figures for net corporate results,on the grounds that there is considerable scope for manipulation by company administrators. The cash flow statement, which follows on from the statement of origin and application of working capital, seeks to reflect the generation and use of the cash generated by operations during the period in question. In all likelihood, this is a "transitional" financial statement, as it calls into question the existence of the statement of results, and it can only be destined to merge with it in future to form a "statement of total results" which shows the overall profits from all operations carried out by the company with non proprietary third parties and the effects of changes in value or in the valuation criteria of assets and liabilities.