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| Author: | Milost, F. |
| Title: | The historical development of the thought on the financial flows statement |
| Journal: | Nase gospodarstvo
1996 : VOL. 42:1-2, p. 126-135 |
| Index terms: | |
| Freeterms: | accounting, financial reports, cash flows, development, history |
| Language: | slv |
| Abstract: | The financial flows statement presents the increase and decrease of all the assets and liabilities to the source of funds in the accounting period.Two subsequent balance sheets are needed for its composition.The paper highlights the development of the economic throught on the financial flows statement.Herein, the author restricts to the American circumstances where there appeared the first thoughts on this accounting statement. It's development and assertion were, at the same time, the fastest in this country. |
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