CASH FLOWS IN ROMANIAN SMALL AND MEDIUM ENTERPRISES
Financial reporting system includes three main pillars, namely balance sheet, income statement and cash flow. If the balance sheet reflects shareholders’ wealth at a given time, income statement demonstrates the efficiency or inefficiency of the activity and cash flows measures the company’s viabi...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2016-08-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2016-04/06_Gaban1.pdf |