Methodological Issues Of The Preparation And Submission Of The Cash Flow Statement

Slavi Genov ()
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Slavi Genov: University of Economics - Varna

An Annual Book of University of Economics - Varna, 2009, vol. 81, issue 1, 243-285

Abstract: In present-day economic conditions investors, creditors and owners require information on the financial state of the enterprise. In that respect and particularly in conditions of a financial crisis therole of the statement of cash flows becomes more and more important.The study substantiates the need to prepare and submit the statement of cash flows, as well asthe need to unify the rules for that, with a view to a better perception on the part of the users offinancial statements. The object of study are the methodological issues of the preparation, classification and submission of the cash flows of operational, investment and financial activity, as well as the individual methods of their reporting -direct and indirect. There is made a comparison of the rules forthe preparation of the statement of cash flows in Bulgaria, USA and Germany.

Keywords: financial state of the enterprise; Cash Flow Statement; Methodological Issues; direct and indirect methods (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:yrbook:y:2009:i:1:p:243-285

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