Vol. 10 No. 3-4 (2019)
Articles

THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS

Published December 13, 2019
Elvira Böcskei
Budapest University of Technology and Economics
Nikolett Sereg
Budapest University of Technology and Economics
pdf (Magyar)

APA

Böcskei, E., & Sereg, N. (2019). THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS. Economica, 10(3-4), 24-33. https://doi.org/10.47282/ECONOMICA/2019/10/3-4/4701

It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information system on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?