Actual issues of enterprise cash flow reporting

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dc.contributor.authorChiladze, Izolda
dc.contributor.authorKozmanashvili, Lia
dc.date.accessioned2019-11-25T11:28:13Z
dc.date.available2019-11-25T11:28:13Z
dc.date.issued2019
dc.description1. ბასს 1. ფინანსური ანგარიშგების წარდგენა, თარგმანი ინგლისურიდან, 2018 2. ფინანსური ანგარიშგების კონცეპტუალური საფუძვლები, თარგამნი ინგლისურიდან, თბ. 2018 https://www.saras.gov.ge/ka/Ifrs 3. სრესელი ნ., ჯიქია მ., ფულადი ნაკადების ანალიზის მეთოდები და მათი თავისებურებები. 2016. ეკონომიკა Economics (7-8). pp. 129-148. ISSN 0206-2828 4. ჭილაძე ი. ფინანსური ანალიზი, სახელმძღვანელო, თბ., მწიგნობარი, 2018 https://www.tsu.ge/data/file_db/economist_faculty/finansanaliz.pdf 5. Williams Kwasy Peprach, Isaac Anowuo, Daniel Adofo Kwakie Ameyaw (2019). The Relationship between Working Capital Management and Financial SuStainability of Selected Christian Denominations in Ghana. Journal Applied Finance and Accounting, 2019, vol 5, N 2.en_US
dc.description.abstractThe purpose of this article is to examine cash flow reporting indicators, quantitative relationships with other components of financial reporting, and identify trends in key money ratios for the example of analytical enterprises. Based on cash flow reporting information, it is possible to assess whether an enterprise has sufficient cash resources to meet its liabilities. Structural, coefficient and the comparative analysis methods of reporting are used for this purpose. The article examines the cash flow reporting structure and the key ratios of cash asset utilization efficiency for the three enterprises studies and makes appropriate conclusions. The study found that some companies use an indirect method of cash flow reporting, which makes their analysis imperfect. The basic method of preparing cash flows in accordance with International Financial Reporting Standards is a direct method because it is important in the analysis of cash flows. In addition, there are sometimes no internal quantitative-economic relationships between the financial reporting components of enterprises. We believe it is necessary for accounting departments, together with management, to prepare financial reporting information based on real financial-economic relationships, without any faults.en_US
dc.identifier.citationThe 4th International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2019, pp. 473-478en_US
dc.identifier.isbn978-9941-13-890-4
dc.identifier.urihttps://dspace.tsu.ge/handle/123456789/566
dc.language.isogeen_US
dc.publisherIvane Javakhishvili Tbilisi State University Pressen_US
dc.subjectfinancial statements, cash flows, money ratiosen_US
dc.titleActual issues of enterprise cash flow reportingen_US
dc.typeArticleen_US
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