Il rendiconto finanziario e le piccole imprese: un modello operativo per i soggetti esterni
Journal title FINANCIAL REPORTING
Author/s Sergio Branciari
Publishing Year 2011 Issue 2011/3 Language Italian
Pages 18 P. 107-124 File size 493 KB
DOI 10.3280/FR2011-003005
DOI is like a bar code for intellectual property: to have more infomation
click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
Funds flow statement is an important tool for supporting financial disclosure and management decisions. Even if its role is generally recognized in theory and in practice, Italian small firms tend to omit it from their reports for several reasons, in primis the perceived difficulties related to its preparation. The article deals with an operating model useful to build the funds flow statement conceived for external operators. The mentioned model is specifically designed for small businesses and it works by using some financial information available in the context under investigation but not considered in the traditional approaches. Finally, the described funds flow statement model is tested in an actual case study.
Keywords: Funds flow statement, small firms, funds statement in U.S.A., funds statement in Italy, a formula to represent the funds statement, an operating procedure to build the funds statement
- The First Outstanding 50 Years of “Università Politecnica delle Marche” Francesco Maria Chelli, Gian Luca Gregori, Stefano Marasca, Luca Papi, pp.1 (ISBN:978-3-030-33878-7)
Sergio Branciari, Il rendiconto finanziario e le piccole imprese: un modello operativo per i soggetti esterni in "FINANCIAL REPORTING" 3/2011, pp 107-124, DOI: 10.3280/FR2011-003005