Funds-flow statements and cash-flow accounting in France

Bernard Colasse () and Daniel Boussard
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Bernard Colasse: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: In this paper, the authors discuss the evolution of the concept of the funds-flow statements in France. The main form of statements are considered from a methodological point of view. Finally, the authors offer an analysis of the underlying approaches and of the objectives of the statements.

Keywords: Cash-flow statements; funds-flow statements; French accounting; Tableaux de financement; tableaux des flux de trésorerie (search for similar items in EconPapers)
Date: 1992
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Published in European Accounting Review, 1992, 1, pp.229-254

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00670160

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