Sustainable Operating Cash Flows as the Element of Business Report Cover Image

Powtarzalne operacyjne przepływy pieniężne jako element raportu biznesowego
Sustainable Operating Cash Flows as the Element of Business Report

Author(s): Ewa Śnieżek
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce

Summary/Abstract: This article adresses the issue of the nature, the importance and the way of calculating of sustainable cash flows from operations, which determine the liquidity and the solvency of business entity and ensure its harmonious development. The results of American authors’ research based on the the biggest companies listed on the stock exchange are also presented in the article. Operating sustainable cash flows are presented in the context of changes in the content of the business report of the entity.

  • Issue Year: 2008
  • Issue No: 42
  • Page Range: 307-321
  • Page Count: 14
  • Language: Polish