Convergences and Divergences between Cash Flows and Cash Flows Company

Spineanu-Georgescu Luciana ()
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Spineanu-Georgescu Luciana: Spiru Haret University

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1501-1504

Abstract: Within three decades has admitted that due to shortcomings in the profit and loss account is widely used cash flow statement, cash and payments respectively, to reflect the funds generated from current operations of an enterprise, as and major investments and financial transactions that occur during the year. The primary objective of the analysis is to reflect the performance of the combined effect of decisions, operational, investment and financing, and interpretation in parallel balance sheet and profit and loss account of the period may lead to better conclusions than separate analysis of consolidated these situations.

Keywords: statement of cash flows; balance sheet; profit and loss account. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1501-1504

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