Neither the balance sheet nor the results account presented in the classic format have shown to be sufficient to serve as the basic professional elements, especially to financial analysts, this being one of the main causes for the appearance of the treasury flows variability. In addition,...

The more and more important the role which the financial-accounting information has nowadays as a “social good”, determined accounting to consolidate its central place in the informational system of any patrimonial, public or private entity. For these reasons, any structure of conceptual...