Contabilidad y finanzas



IE code:
Language: Spanish
also available in PDF
Est. dedication time:
60 minutes
Academic Area:
Type of publication:
Technical Note
Contabilidad y finanzas


This tutorial questions the validity of profits as a financial measurement preferring instead the analysis of cash flows as a more precise measurement of the health of a company. The cash variance statement is presented to students and serves to develop key definitions such as the free cash flow from operations amongst others.

The material includes a variety of interactive exercises as well as a simulation where the investment and financing decisions of a company are analyzed. Professor Javier Vega provides an introduction to the material through videos and helps to clarify the main concepts.