STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY
Annual financial statement users want the best possible information about the ability of economic agents to make payments, liquidity needs, as well as for comparing different company’s results, eliminating the impact of using different accounting methods for similar transactions. For this purpose it...
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2013-12-01
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| Series: | Risk in Contemporary Economy |
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| Online Access: | http://www.rce.feaa.ugal.ro/images/stories/RCE2013/papers/Onica2.pdf |