A comparative analysis between sources and application of resources, cash flow statement and economic value added

Abstract

The present article establishes a comparative analysis between the following financial reports: sources and applications of resources, a different type of cash flow, Cash Flow Statement (CFS) and Economic Value Added (EVA). It deals with the advantages and disadvantages of the first two. As to the third one, the method to produce it is exposed as well as the importance of its social and economic information, for it complements the other reports and its application does not trigger bigger discussions. Since theorists have no shared opinion about the best report to be adopted, either doar or dfc, one gets the impression that the final decision will be to adopt both of them.