Funds-flow statements and cash-flow accounting in France

Bernard Colasse (1) , Daniel Boussard

1 DRM - Dauphine Recherches en Management

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.

Dans cet article, les auteurs retracent l'évolution des tableaux de financement en France. Ils examinent la forme et le contenu des principaux tableaux et mettent en évidence les objectifs anlytiques qui les sous-tendent.

Mots clés: Cash-flow statements; funds-flow statements; French accounting

Mots clés: Tableaux de financement; tableaux des flux de trésorerie

Domaines: Gestion et management

Bernard Colasse, Daniel Boussard. Funds-flow statements and cash-flow accounting in France. European Accounting Review, 1992, 1, pp.229-254. ⟨halshs-00670160⟩