Dynamiczne teorie bilansowe jako baza przepływów pieniężnych
Dynamiczne teorie bilansowe jako baza przepływów pieniężnych
Author(s): Waldemar GosSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: In the study, the theories of dynamic balance is discussed. It seems that they can make basis of dual approach to result assessment (financial result, cash flow). In compliance with assumptions of theory of the dynamic balance, in the study there is proposed a model of the financial liquidity measurement in dynamic depiction. Basis of the proposal is classification of conomic events and their connections with separated accounts.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2001
- Issue No: 02
- Page Range: 33-52
- Page Count: 19
- Language: Polish