The Statement of Cash Flows in the Romanian Accounting Practice

Manea Marinela-Daniela
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Manea Marinela-Daniela: Valahia University of Targoviste, Romania

Risk in Contemporary Economy, 2019, 515-521

Abstract: According to the Romanian legislation in force, medium and large entities as well as public-interest entities present the statement of cash flows as part of the financial statements set. This paper aims to map out the way in which cash flows are prepared by the two methods know in the practice - direct and indirect.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fserec:y:2019:p:515-521

DOI: 10.35219/rce2067053261

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