Il rendiconto finanziario e le piccole imprese: un modello operativo per i soggetti esterni

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
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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

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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