STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY

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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Bibliographic Details
Main Author: Mihaela-Cristina Onica
Format: Article
Language:English
Published: Dunarea de Jos University of Galati 2013-12-01
Series:Risk in Contemporary Economy
Subjects:
cash flows
IAS 7
direct method
indirect method
Online Access:http://www.rce.feaa.ugal.ro/images/stories/RCE2013/papers/Onica2.pdf
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spelling doaj-4046580ca8cb4b8297662db8d46cc0262020-11-24T23:11:24ZengDunarea de Jos University of Galati Risk in Contemporary Economy2067-05322067-05322013-12-011217222STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITYMihaela-Cristina Onica0Dunarea de Jos University of Galati, RomaniaAnnual 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 is necessary cash flow statement.According to a survey of 78 companies listed on the London Stock Exchange, the cash flow statement is especially useful in "Treasury analysis from operating activities" and 'coverage determination of dividends and interest cash flows net of tax'.http://www.rce.feaa.ugal.ro/images/stories/RCE2013/papers/Onica2.pdfcash flowsIAS 7direct methodindirect method
collection DOAJ
language English
format Article
sources DOAJ
author Mihaela-Cristina Onica
spellingShingle Mihaela-Cristina Onica
STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY
Risk in Contemporary Economy
cash flows
IAS 7
direct method
indirect method
author_facet Mihaela-Cristina Onica
author_sort Mihaela-Cristina Onica
title STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY
title_short STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY
title_full STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY
title_fullStr STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY
title_full_unstemmed STATEMENT OF CASH FLOWS - DYNAMIC IMAGE OF CHANGES IN FINANCIAL POSITION OF AN ECONOMIC ENTITY
title_sort statement of cash flows - dynamic image of changes in financial position of an economic entity
publisher Dunarea de Jos University of Galati
series Risk in Contemporary Economy
issn 2067-0532
2067-0532
publishDate 2013-12-01
description 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 is necessary cash flow statement.According to a survey of 78 companies listed on the London Stock Exchange, the cash flow statement is especially useful in "Treasury analysis from operating activities" and 'coverage determination of dividends and interest cash flows net of tax'.
topic cash flows
IAS 7
direct method
indirect method
url http://www.rce.feaa.ugal.ro/images/stories/RCE2013/papers/Onica2.pdf
work_keys_str_mv AT mihaelacristinaonica statementofcashflowsdynamicimageofchangesinfinancialpositionofaneconomicentity
_version_ 1725604563652706304

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