2016, vol. 19, br. 75, str. 45-73
|
|
Izveštaj o tokovima gotovine - sastavljanje i nepravilnosti
Cash flow statement - preparation and irregularities
Institut za ekonomiku i finansije - IEF, Beograd, Srbija
Sažetak
Tokovi gotovine smatraju se 'krvotokom' svakog entiteta bez čijeg stalnog protoka isti ne bi bio u mogućnosti da opstane. Izveštaj o tokovima gotovine predstavlja sastavni deo seta godišnjeg finansijskog izveštaja koji korisnicima daje značajne informacije o prilivima i odlivima gotovine po osnovu poslovnih, investicionih i aktivnosti finansiranja u toku obračunskog perioda. Na osnovu ovih i informacija iskazanih u preostalom delu seta godišnjeg finansijskog izveštaja, može se steći uvid u likvidnost i solventnost društva, njegovu sposobnost da finansira svoje redovno poslovanje, isplaćuje glavnice i kamate kreditorima i mogućnosti društva da se dalje razvija na osnovu sopstvenih investicija.
Abstract
Cash flows are considered a 'blood stream' of any entity, a permanent flow of which is essential for an entity's survival. A cash flow statement represents an integral part of the set of annual financial statements, providing the users with important information on inflow and outflow of cash, based on operating, investment and financing activities within a given accounting period. Based on this information, as well as on information reported in other parts of the set of annual financial statements, an insight can be gained into an entity's solvency, its ability to finance its regular operations, repays the principal amount and interests to creditors, as well as into an entity's potential for development based on its own investments.
|