El estado de flujo de efectivo y el estado de cambios en el patrimonio netoorigen, contenido y utilidad

  1. Gonzalo Angulo, José Antonio
Journal:
Boletín de estudios económicos

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.