TOOL OF FLOWS AND RESOURCES
TOOL OF FLOWS AND RESOURCES

Summary/Abstract: The balance sheet summarizes the financial position of the company at a time, providing a static view of the financial structure of the enterprise and the profit and loss account shows the result of economic and financial flows input, processing and output in the period considered, irrespective for receiving, or paying them, providing a dynamic view activity. For this reason it is considered that such an analysis is limited. In order to obtain a complete picture on the operations of the company; is used to complement the analysis with additional financial document, justifying variation property items between two successive moments. Such a document that gives a dynamic financial analysis is funding panel that allows business flow analysis, in terms of financial stability rules.

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