ПОТРЕБНОСТ ОТ ГЕНЕРИРАНЕ И ИЗПОЛЗВАНЕ НА ИНФОРМАЦИЯТА В ОТЧЕТИТЕ ЗА ПРИХОДИТЕ И РАЗХОДИТЕ И ЗА ПАРИЧНИТЕ ПОТОЦИ
NECESSITY OF CREATING AND UTILIZING THE INFORMATION REPORTED IN INCOME AND CASH FLOWS STATEMENTS

Author(s): Minko Velkov
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: balance sheet; income statement; statement of cash flows; asset; source
Summary/Abstract: In the paper the system of reporting statements is analysed. The place and role of the balance sheet in the accounting process is revealed. Its advantages and disadvantages are disclosed. Discussing disadvantages necessity is detected to complete the balance sheet with additional new statements that could enlarge the scale of analytical accounting information. The reasons and premises for preparing the income statement are represented in more details. In short, the reasons for establishing of cash flows statement also are given.

• Details
• Contents