Starting from the idea that all the cash flows are accounting movements, but not all the movements are accounting flows, we establish that all flows are reflected in accounting through appropriate operations of the generated transfer, but not all accounting transactions are cash flows, because...

The main objective of each firm is to achieve an increased profitability, by determining the quantity of the profit. This indicator is not sufficient to assess the degree of efficiency, profitability or business profitability. It becomes useful, therefore, through the determination of the...