The Statement of Cash Flows in the Romanian Accounting Practice
- Resource Type
- Authors
- Marinela Daniela Manea
- Source
- Risk in Contemporary Economy, Vol 1, Iss 1, Pp 515-521 (2019)
- Subject
- lcsh:HB1-3840
business.industry
lcsh:HB71-74
Romanian
lcsh:Economic theory. Demography
language
lcsh:Economics as a science
Accounting
Cash flow statement
Business
language.human_language
- Language
- English
- ISSN
- 2067-0532
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.