ACCOUNTING POLICIES ON TREASURY AND FINANCING PICTURE
ACCOUNTING POLICIES ON TREASURY AND FINANCING PICTURE

Summary/Abstract: An entity’s treasury is its strong point due to how there will be directed the monetary and financial flows available to it depends, ultimately, the financial situation and the result of the exercise.The informational need of users that are interested to present the evolution of an entities’ financial position during a financial exercise is not satisfied by the information from the balance sheet or the profit and loss account, that is why, the information referring to the cash-flows are useful because they provide a basis for assessing the entity’s ability to generate cash, as well as the possibility to use these cash-flows.

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