Abstract
[Autom. eng. transl.] Article 2425-ter of the Italian Civil Code regulates the preparation of the cash flow statement.
The comment analyzes the regulatory provision by referring to the economic-corporate content of the cash flow statement useful for identifying the company's self-financing capacity, the absorption and / or production of cash and cash equivalents in order to interpret the company's capabilities in dealing with short-term financial commitments.
| Translated title of the contribution | [Autom. eng. transl.] Cash flow statement (comment on article 2425-ter of the Italian Civil Code) |
|---|---|
| Original language | Italian |
| Title of host publication | Codice delle società (Codice Commentato delle Società diretto da Loredana Nazzicone) |
| Pages | 825-827 |
| Number of pages | 3 |
| Publication status | Published - 2018 |
Keywords
- Analisi di bilancio
- Annual report
- Cash flow statement
- Financial reporting
- Redazione del bilancio di esercizio
- Rendiconto finanziario
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