A CRITICAL STUDY CONCERNING THE PREPARATION OF THE STATEMENT OF CASH FLOWS THROUGH THE INDIRECT METHOD IN ROMANIA

Adrian Moroşan

Studies in Business and Economics, 2012, vol. 7, issue 2, 194-210

Abstract: Although not bound by law, by option, small and medium entities from Romania can prepare the statement for the modifications within their equity and / or the statement of cash flows. When companies select this option, any decision made by the consumer of accounting information is better founded, from the perspective of information sources that it uses, rather than the opposite, because the users of accounting information about a company are almost always interested by the way in which the company generates and uses cash and cash equivalents. In this paper we present the particularities implied in Romania by the preparation of the statement of cash flows using the indirect method.

Keywords: the statement of cash flows; Romania; cash; cash equivalents; the indirect method (search for similar items in EconPapers)
Date: 2012
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