 The Role and Importance of Cash Flow Picture in the Public Accounting EntitiesGheorghe Florea ()
Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences, 2011, issue 8, 237-245 Abstract: Neither the balance sheet nor the results account presented in the classic format have shown to be sufficient to serve as the basic professional elements, especially to financial analysts, this being one of the main causes for the appearance of the treasury flows variability. In addition, completion of the balance sheet and income statement with a report of changes in the financial situation will help explain in more detail the values contained in the two reports. In this context, the balance sheet must be accompanied by a report that reflects the origin and use of funds. Moreover, in the public entities one can use and explain in the picture of funds-flow as a variable the remnant treasury, due to it’s the importance in public sector accounting. Keywords: cash-flows; funds; public entities (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:lum:rev11d:v::y:2011:i:8:p:237-245 Access Statistics for this article More articles in Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences from Editura Lumen, Department of Economics |
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