search query: @journal_id 1091 / total: 715
reference: 116 / 715
| Author: | Movrin, I. |
| Title: | Argumenti za analizo denarnih tokov in vloga obstojeüega sistema poslovne informatike |
| Journal: | Bancni vestnik
1994 : VOL. 43:12, p. 29-32 |
| Index terms: | FINANCIAL REPORTING CASH FLOW BUSINESS INFORMATION BANKS |
| Language: | slv |
| Abstract: | The author in her article emphasises that the existing system of business information and the system of cash flows are not separate systems of financial reporting, but are complementary ones, which together make bup a whole. Cash flow analysis would mean a major omprovement to the information system since the users of information would be much nbetter off if they had the information on sources of cash flows available along with the information on the purposes for which the bank has used cash.They would also get information on potential cash flows - potential liquidity of banks, which is vital to all groups of users of information.The system of business information which reveals cash flows must be treated as a major improvement to the existing system of financial reporting.The existing system of reporting is already established with all the necessary regulations, principles, and processes of the international accounting standards, which represent the ruling guidelines to any spreadsheet (report). |
SCIMA