The Statement of Cash Flows in the Romanian Accounting Practice
According to the Romanian legislation in force, medium and large entities as well as public-interest entities present the statement of cash flows as part of the financial statements set. This paper aims to map out the way in which cash flows are prepared by the two methods know in the practice - dir...
Saved in:
| Published in: | The International Conference "The Risk in Contemporary Economy" ("Dunarea de Jos" University. Faculty of Economics) Vol. 1; no. 1; pp. 515 - 521 |
|---|---|
| Main Author: | |
| Format: | Journal Article |
| Language: | English |
| Published: |
Dunarea de Jos University of Galati
01-07-2019
|
| Online Access: | Get full text |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | According to the Romanian legislation in force, medium and large entities as well as public-interest entities present the statement of cash flows as part of the financial statements set. This paper aims to map out the way in which cash flows are prepared by the two methods know in the practice - direct and indirect. |
|---|---|
| ISSN: | 2067-0532 2067-0532 |