The Italian discipline on accounting and financial statement has registered a decisive innovation with the introduction of Directive 2013/34/EU, implemented in our system through Legislative Decree n. 139 of 18 August 2016, applicable to financial statements beginning from 1 January 2016.
Among the most relevant changes, the book analyzes the introduction of cash flow statement as a mandatory document of the financial statements, as defined by the new article 2425-ter of the Civil Code.Watch All Girls Weekend (2016) Full Movie Online Streaming Online and Download
The book contains a complete explanation of the objectives of a cash flow statement and of the new legislation changes, by providing practical support through a step-by-step example on how to prepare a cash flow statement starting from hypothetical balance sheet and profit and loss figures.
The book also contains a comparison chart of the legislation (before and after the reform of Legislative Decree 139/2016).
On the attached CD-ROM you will find an excel model that can be used for periodic reporting, with automatic calculation of cash flow statement and main financial ratios.