Harmonisation of National Regulations with International Standards Cash flows

Abstract

Given the importance of money in the course of any type of company is required to provide information about past movements of cash and cash equivalents of an entity by means of the cash flow statement. Information about the financial position, performance and changes in the financial position of the enterprise is useful to a wide range of users in making economic decisions. Users of financial statements include the present potential investors, employees, creditors, suppliers and other trade creditors. All are interested in the company's statement regarding the company's capacity to meet its obligations to pay cash and evaluation for future cash flows (cash-flow strategic), and cash flow analysis exposes its usefulness in this situation. In this article, we want to study the degree of harmonization of national regulations (OMFP 3055/2009) with international regulations (IAS 7) regarding cash flow policies. The results obtained contribute to the development of a set of globally accepted accounting standards and the development of